The State Tax Service of Moldova has reminded taxpayers that income tax returns IPC21 and IU17, value-added tax (TVA12), excise taxes (ACZ09), contributions to the Social Support Fund (TFSP20), and the environmental levy (POLMED25) by September 25. The POLMED25 form must be filed by entities that are not part of a collective extended producer responsibility system and are not registered as an individual system with respect to packaging placed on the market, and that sell the goods listed in Annex No. 8 to the Law on Environmental Pollution Fees. In addition, economic entities must pay mandatory health insurance contributions and state social insurance contributions related to wage payments. Legal entities, entrepreneurs, and individuals engaged in professional activities in the fields of justice or healthcare must submit a real estate tax calculation using Form BIJ17 and pay the tax on properties acquired on or before August 31. By September 25, independent contractors (freelancers) must pay the single tax for August based on the payment notice from the State Tax Service. On the same day, the deadline expires for paying income tax in installments for the third quarter of 2026 and the sanitation fee for 2026 for individuals registered at their declared place of residence as of March 1. A complete list of reports and obligations to the national public budget is available in the tax calendar on the agency's website. // 10.09.2026 — InfoMarket.
September 25—Deadline for filing tax returns and paying taxes
Legal entities and individuals engaged in business activities must file their tax returns for August and pay the corresponding taxes, fees, and contributions by September 25.