In Moldova, individuals who receive goods worth more than 200 euros from legal entities by international mail will pay VAT, customs duties and excise taxes
This is provided for by amendments to the legislation, which the Ministry of Finance issued for public consultation. In particular, in the Tax Code, the Law on Customs Tariff and other legislative acts it is proposed to make amendments in order to reduce to 200 euros the non-taxable import limit of goods for individuals who receive parcels by international mail from legal entities (B2C - business to consumer). According to the bill, if physical persons receive international mail of non-commercial nature from legal entities with a value up to 200 euros, they will be exempted from paying taxes and fees. If the value of the parcel exceeds 200 euros, individuals will have to pay VAT, based on the taxable value of the goods (the non-taxable limit does not reduce the taxable value of the goods), as well as excise taxes and customs duties. In addition, the law will clarify that “non-commercial goods are goods that are collectively random in nature and intended solely for the personal use of the recipient or his family, which by their nature or quantity are not intended for commercial or industrial purposes”. At the same time, the current limits for other categories and methods of importing goods have been proposed to remain unchanged: the non-taxable limit for individuals who import goods will be 300 euros in the case of land transport or 430 euros in the case of air and sea transport. Let us recall, legal entities and individuals importing goods for business activities pay VAT and other taxes before the direct importation of goods into the territory of Moldova. As noted in the explanatory note to the draft law, thus, the Ministry of Finance intends to gradually transfer European standards in the field of international mail to Moldovan legislation. The proposed measures will ensure a budget of about 170 million lei. // 29.07.2019 - InfoMarket.