From September 4, all goods that are placed and sold in duty-free shops are subject to VAT and excises.
According to the State Tax Service, the amendments to the Tax Code and other laws introduced in 2022, which abolished the previously valid exemption from VAT without the right to deduct goods placed and sold in duty-free shops, came into force the day before. At the same time, excisable goods subject to labeling with an excise stamp, placed in the customs regime "duty-free shop", are subject to mandatory labeling. The possibility of refunding VAT and excise taxes on the supply of goods from the territory of Moldova to duty-free shops has also been canceled, starting from September 4, 2023. Recall that the exemption from customs duty on goods in duty-free shops located in the arrival zone in Moldova/departure from Moldova and on its territory has also been abolished, in duty-free bars and restaurants. According to the Public Services Agency, as of July 2023, only 1 license for the operation of a duty-free shop and 1 license for the operation of a duty-free shop, bar and restaurant on board the aircraft were valid in Moldova. // 05.09.2023 — InfoMarket.
