The State Tax Service of Moldova has reminded legal entities and entrepreneurs that reports for September and the third quarter of 2026, as well as most of the corresponding tax obligations, must be filed by October 26. By this date, reports must be filed and income tax, VAT, excise taxes, mandatory health and social insurance contributions, contributions to the Population Support Fund, the environmental fee for polluting goods, and other obligations related to payroll. Self-employed individuals and freelancers must pay the single tax for September by October 26, based on the notice from the State Tax Service. By the same deadline, they must submit the calculation of the contribution to the Grape and Wine Fund and pay it for the third quarter. Small and medium-sized enterprises must file Form SIMM24, and self-employed individuals must file Form DAP24 and pay income tax for the third quarter. A separate deadline applies to the report on the levy for the sale of natural gas used as automotive fuel: Form TGN07 for the third quarter must be submitted by October 20. A complete list of reports and payments is available in the tax calendar on the agency's website. // 12.10.2026 — InfoMarket.