The State Tax Service reminded the public that the new, special VAT regime provided for in Article 118³ of the Tax Code took effect on November 1 and applies to goods purchased by individuals in Moldova through foreign online stores and international e-commerce platforms. It applies to postal shipments valued at up to 150 euros, excluding excise goods, provided that the buyers are not engaged in business activities. Foreign sellers may take advantage of this special regime only through a designated intermediary registered in Moldova. Such an intermediary represents the non-resident's interests in dealings with tax authorities and fulfills the obligations prescribed by law on the non-resident's behalf and at the non-resident's expense. At the same time, a single legal entity registered in Moldova may represent several foreign sellers simultaneously. For each non-resident it represents, the intermediary is assigned a separate individual VAT registration code. Registration under the special regime, changes to registration data, and cancellation of registration are carried out exclusively electronically through the automated information system e-Cerere, accessible from the taxpayer's personal account on the State Tax Service's official website. To simplify the procedure, the tax service has prepared a video tutorial with a step-by-step explanation of the registration process and how to perform the relevant operations. As a reminder, starting November 1, all purchases by individuals worth up to 150 euros made on foreign marketplaces and delivered to Moldova by mail are subject to VAT at the standard rate of 20%. In addition, starting January 1, 2027, a special fee of 12 lei will be introduced for each package processed by a postal operator.// 02.11.2026 — InfoMarket.