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TVA 20% Standard • 8% Reduced • 1.2M MDL Threshold • e-Factura SFS VAT & Invoicing
Moldova VAT & Tax Invoice (TVA) Calculator (20% & 8%) 🇲🇩
Calculate Value Added Tax (TVA / Taxa pe Valoarea Adăugată) in Moldova under Title III of the Fiscal Code. Standard 20% rate, reduced 8% rate (food, medicines, gas), 1.2M MDL threshold, and reverse extraction.
Calculation Parameters
Statutory Output & Assessment
Statutory Framework & Calculation Rules
Statutory TVA Framework (Codul Fiscal al Republicii Moldova, Titlul III):
• Standard TVA Rate: 20.0% on general supplies of goods, services, and commercial imports.
• Reduced TVA Rate: 8.0% on pharmaceuticals, medical supplies, primary agricultural products, sugar, and natural gas.
• Zero Rate (0.0%): Direct exports of goods, international passenger/cargo transport.
• Forward Net-to-Gross: `TVA = Net × Rate`; `Gross = Net × (1 + Rate)`.
• Reverse Gross Extraction: For 20%: `TVA = Gross × (20 / 120)`; for 8%: `TVA = Gross × (8 / 108)`.
• Mandatory Registration Threshold: 1,200,000.00 MDL (~€62,000) trailing 12-month turnover.
• Standard TVA Rate: 20.0% on general supplies of goods, services, and commercial imports.
• Reduced TVA Rate: 8.0% on pharmaceuticals, medical supplies, primary agricultural products, sugar, and natural gas.
• Zero Rate (0.0%): Direct exports of goods, international passenger/cargo transport.
• Forward Net-to-Gross: `TVA = Net × Rate`; `Gross = Net × (1 + Rate)`.
• Reverse Gross Extraction: For 20%: `TVA = Gross × (20 / 120)`; for 8%: `TVA = Gross × (8 / 108)`.
• Mandatory Registration Threshold: 1,200,000.00 MDL (~€62,000) trailing 12-month turnover.