Md Cross Border

---
name: md-cross-border
description: "Moldova 2026 cross-border income tax for resident companies and individuals, nonresident recipients, withholding payers and permanent establishments. Explains residence and population-specific foreign income, Moldova-source service and property categories, ordinary and historic dividend withholding, PE profit attribution, treaty evidence and refunds, foreign tax credit limits, arrival basis and departure property rules. Includes approved monthly nonresident reporting fields, statutory deadlines and two recomputing examples. Use for foreign supplier payments, royalties, interest, dividends, overseas income, construction projects, nonresident property and individual relocation. Current forms, treaty-specific applications and identified implementation gaps remain explicit; the bounded source-review record is linked under Sources."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/md-cross-border"
  jurisdiction: "MD"
  tax_year: "2026"
  last_updated: "2026-10-31"
---

# Moldova cross-border income tax, 2026

## Who this applies to

This Guide covers ordinary resident foreign income and nonresident Moldova-source income: residence, permanent establishments (PEs), gross withholding, property and capital gains, treaty evidence and refunds, foreign-tax credits, and individual arrival/departure. It is a source-cited draft. The country pack remains partial because of the identified implementation gaps. A named accountant has not attested to this expansion.

Determine **the person, residence, income category, source, PE connection and payer** before choosing a rate. Citizenship, incorporation, an invoice address and the destination bank account do not answer all six questions. Use the Fiscal Code consolidated through the amendment effective 30 October 2026; selected operative articles were read, not every provision of the Code. [Code arts. 4–5, 13–15, 71–79³ and 91](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro), read 2026-10-30.

### Residence and the taxable population

An individual is domestically resident if either they have a permanent domicile in Moldova or they spend **at least 183 days during the fiscal year** in Moldova. The domicile limb includes specified absences for treatment, holidays, study or business travel and Moldovan officials exercising functions abroad. Article 5(6) gives nonresident exceptions for diplomatic/consular personnel and families, specified treaty-created international-organisation staff and families, persons present exclusively for treatment, holidays or study, and transit. A company or organisational form is resident where its activity is organised or managed in Moldova or its main place of activity is Moldova. Incorporation abroad does not by itself settle the domestic residence of a business managed in Moldova. Domestic residence does not decide a dual-residence treaty claim; establish the actual treaty and its operative residence article separately. [Code art. 5(5)–(6)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

The ordinary income-tax scope is **not the same worldwide-income rule for every resident individual**:

| Population | Domestic scope under arts. 13–14 | Official source |
|---|---|---|
| Resident companies and persons carrying on business, professional services, and specified justice/health professions | Moldova-source and foreign-source income, with the applicable deductions/exemptions and special-regime screening | [Code arts. 13(1)(a), 14(1)(a)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Resident Moldovan citizens outside business | Moldova-source income, foreign-source income for activity in Moldova, and foreign investment/financial income | [Code arts. 13(1)(b),(c), 14(1)(b),(c)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Resident foreign citizens/stateless persons working in Moldova | Moldova-source income and foreign-source income for activity in Moldova; foreign investment/financial income is expressly excluded from this ordinary population | [Code arts. 13(1)(d), 14(1)(d)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Resident independent-activity taxpayers | The distinct scope in arts. 13(1)(b¹)/14(1)(b¹); identify the actual regime before applying ordinary tax | [Code arts. 13–14](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Nonbusiness nonresident individuals | Moldova-source income under Title II Chapter 11, subject to its payer, income and treaty rules | [Code arts. 13(1)(e), 14(1)(e), 71–74](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |

Investment and financial income have statutory definitions; the references to investment, royalties, annuities, rent, exchange differences and other financial income depend on participation not being regular, permanent and substantial. Do not label an active foreign business as excluded passive income. Article 14(3) also separates the specifically listed special/final-tax bases. Use [individual income](moldova-income-tax.md) and [corporate income](md-corporate-income-tax.md) for the resident computation and regime tests. [Code arts. 12(5)–(6), 14(3)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

## Rates, bands and thresholds

All amounts are MDL unless otherwise stated. These are **domestic** rules; treaty relief follows the evidence and substantive checks below, not an assumed standard treaty rate.

| Item | 2026 domestic rule and boundary | Official act/article |
|---|---|---|
| Ordinary resident individual annual taxable income | 12%; not a tax on every foreign receipt of every resident | [Code art. 15(a), arts. 13–14](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Ordinary company income; nonresident PE taxable business income | 12% on the applicable taxable base; PE scope and prohibited head-office charges below | [Code arts. 15(b), 75](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Covered non-PE payments to nonresidents by art. 90 payers | 12% under art. 91(1), with its goods, dividend, historic-capital and salary/PE exceptions | [Code arts. 71, 73, 90–91](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Dividends paid by a resident to a nonresident | 6%, except the specific historic-profit rule; corporate profit tax and dividend withholding are different liabilities | [Code arts. 80, 91(1), second/fourth indents](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Dividends from undistributed profits of fiscal periods 2008–2011 inclusive | 15%, including share/participation distributions | [Code art. 91(1), second indent](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Historic capital withdrawals specified in art. 90¹(3¹), third indent | 15%; identify the profit-funded 2010–2011 capital history rather than treating every capital repayment as a dividend | [Code arts. 90¹(3¹), 91(1), third indent](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Nonresident salary, management remuneration and employer benefits within art. 71(n),(o) | Art. 88 withholding, not the ordinary art. 91 non-PE payment mechanism; no related allowances/deductions except compulsory medical premiums paid under law | [Code arts. 73(4), 88, 91(2)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Nonbusiness nonresident individual's qualifying capital gain | Art. 71(c) refers to art. 40(7): 50% of recognised gains exceeding capital losses during the fiscal period; not 50% of sale proceeds | [Code arts. 37, 39–42, 71(1)(c)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Nonresident legal person's Moldova capital gain | Art. 71(d) refers to art. 40(1)–(4); do not import the individual's 50% inclusion | [Code art. 71(1)(d)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Nonresident art. 71(k),(k¹) rental/use income from payers outside art. 90 | 12% of monthly contract value; special registration/payment route in art. 74(1¹) | [Code art. 74(1¹)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Domestic individual residence day test | At least 183 days in the fiscal year; permanent domicile is a separate alternative, and art. 5(6) exceptions matter | [Code art. 5(5)–(6)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Construction/assembly/installation PE | More than 6 months under domestic law, with art. 77 timing/aggregation; the relevant treaty requires its own test | [Code arts. 5(15)(b), 77](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Other-services/activity domestic PE limb | More than 3 months, with the express preparatory/auxiliary, employment and independent-professional exclusions in this limb | [Code art. 5(15)(d),(15¹)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Foreign-tax credit | Proven foreign income tax, capped at Moldova tax on that income, in the fiscal period in which that income is taxed in Moldova | [Code art. 82](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |

## The base

### Classify the nonresident's Moldova-source income

Article 71 applies whether receipt is in Moldova or abroad. Read the specific source condition before moving to art. 73/74/75 and the rate. The categories below preserve the whole ordinary statutory source map; they are not a statement that every category always bears 12% of an invoice. [Code art. 71](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

| Art. 71(1) | Moldova-source category and operative distinction |
|---|---|
| (a) | Goods sales. This category is expressly excluded from the ordinary art. 91(1) 12% withholding rule; that exclusion does not settle PE, VAT or customs. |
| (b), (b¹) | Management or consultancy in any field paid by a resident, or borne as a Moldovan PE expense, is source income regardless of performance location. Other services under (b¹) are sourced where performed in Moldova. A remote invoice is not enough to choose between them. |
| (c), (d) | Specified gains on art. 39 assets located, registered or issued in Moldova, with different individual/legal-person computations. The nonbusiness individual clause excludes gains on state securities/local-authority bonds. |
| (e), (f) | Resident-paid dividends; resident-paid interest or interest borne by a Moldovan PE. Nonbusiness nonresident individuals have the specified state-security/local-authority-bond interest exclusion. |
| (g), (h) | Assignments of claims; contractual fines/penalties, including works/services and foreign-trade goods contracts, paid by a resident or borne by a Moldovan PE under the stated conditions. |
| (j) | Royalties paid by a resident or borne by a Moldovan PE. Apply the actual royalty definition and exclusions below. |
| (k), (k¹) | Leasing, letting/subletting, usufruct and superficies of property in Moldova; separately, the stated ship, aircraft, rail/road vehicle and related movable-property leasing/use income, including international-traffic equipment. |
| (l), (m) | Insurance/reinsurance premiums collected from a resident or borne by a Moldovan PE; transport services except transport solely between points outside Moldova. |
| (n), (o) | Individual salary and similar employment remuneration, stated administrator/founder/board/governing-body payments irrespective of where the administrative duties are actually exercised, and art. 19 employer benefits, under the resident/PE payer conditions. These enter the art. 88 salary mechanism. |
| (p) | Payments by resident voluntary-pension funds. |
| (q), (r) | Moldova-performed entertainer/sportsperson income regardless of the person receiving the payment; separately, professional, sporting, entertainment and other stated Moldova-performed services. |
| (s), (t), (t¹) | Prizes at Moldova contests; commissions for Moldova activities with the specified resident/PE payer connection; gambling/promotional winnings with that connection. |
| (u) | Liquidation proceeds from a resident: the excess of monetary/nonmonetary distributions over the recipient's capital contribution/participation. Do not withhold on an assumed entire capital return without determining this base. |

Article 71(2) separately excludes income from regular international air services earned by a nonresident without a Moldovan PE from the Moldova-source definition. Article 72 is repealed; it supplies no additional current exemption. [Code arts. 71(2), 72](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

**Software classification matters.** Article 12(1) defines royalty by the right being used or transferred. Its exclusions cover software acquired exclusively for operation, including installation, implementation, storage, customisation and updates; full copyright acquisition or limited copying for the user's own use/distribution; distribution rights without reproduction; specified nonpossessory transponder/cable/pipeline access; and specified roaming/radio-frequency/operator communications. A product labelled SaaS or software is not automatically a royalty or automatically outside Moldova tax. Examine the rights and services, then the relevant art. 71 category and treaty. [Code art. 12(1)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

### Apply the appropriate collection route

For a nonresident legal person, art. 73(1) subjects covered art. 71 income not connected to a Moldovan PE to art. 91 at source without expense deductions, excluding goods under 71(a) and the stated correspondent-bank account/settlement services. Redirecting income to third persons or foreign subdivisions does not change this withholding rule. For a nonresident individual, art. 73(3) has the corresponding goods and salary distinctions. Withholding applies irrespective of payment form or location. Identify any base specifically defined by art. 71, such as a gain or liquidation excess, before treating the gross statutory income as the withholding base. [Code art. 73](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

For covered ordinary income, calculate **statutory gross income × applicable domestic/treaty rate**, then reconcile gross contractual income, tax withheld and net paid. Preserve noncash valuation and tax-bearing contract terms for review; this draft does not certify a gross-up or foreign-currency rounding method. For dividends, establish the profit years, shareholder decision, monetary/nonmonetary distribution and historic capital movements before selecting 6% or 15%. Dividends are paid out of after-tax income under art. 80; the withholding is not a deduction from the company's corporate tax bill. [Code arts. 71, 73, 80, 91](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

If the payer is outside art. 90, use art. 74 instead of assuming no tax. Its nonresident self-calculation/cessation document covers the enumerated income categories. Its special monthly 12% rental/use route covers art. 71(k),(k¹) income from these other payers. The remaining approved form and procedural details are listed under Sources. [Code arts. 74, 90](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

### Establish the PE and calculate its profit

Domestic art. 5(15) covers a fixed business place through which the nonresident carries on business directly or through a dependent agent: management, branch/office, factory/workshop, mines/extraction and agricultural cultivation; the construction/project limb; sales from owned or rented Moldova warehouses; the other-services/activity limb; and qualifying dependent-agent activities or agent-maintained stock from which goods are delivered on the nonresident's behalf. A legal registration label alone does not establish or remove this tax status. [Code art. 5(15)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

Article 5(15¹) excludes the specified preparatory/auxiliary or other activities **in the absence of the art. 5(15) PE criteria**. The list covers exclusively storage/display facilities or stock, processing by another person, purchasing, information/marketing/advertising/market research that is not the business's ordinary core activity, specified signing under detailed written instructions, and construction activity not exceeding six months. Do not detach a listed activity from its conditions or use a storage label for a warehouse actually making sales. Apply the relevant treaty separately. [Code art. 5(15)–(15¹)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

For construction, maintain a dated project/site ledger. Article 77 includes preparatory works and access/infrastructure works, except infrastructure initially made for unrelated purposes. A general contractor counts subcontractor work entrusted to it; the direct-client-contract exception has a related-person qualification. The article separately addresses a nonresident subcontractor's PE position. Start with the earlier site handover/access or actual commencement. Completion follows the acceptance/actual-completion rules, including work completed after acceptance or without a formal acceptance act. Temporary interruption is not automatically a cessation; the public-authority conservation exceeding 90 days/force-majeure exception and the resumed-work conditions must be applied together. Related resumed work/new construction or extension can aggregate; the article distinguishes later repairs/reconstruction of an already handed-over object. Roads, viaducts, canals and communications with moving locations count as one site. Do not replace this method with invoice dates or a fixed days-to-months conversion. [Code art. 77(1)–(9)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

For an established PE, art. 75 treats it as a resident business **only for its Moldova-source income in the listed art. 71 categories and directly connected, documented expenses**. Build this reconciliation:

1. Identify the Moldova-source income connected to the PE under art. 75(1), rather than importing all worldwide head-office revenue.
2. Deduct documented, directly related expenses allowed by Title II. Apply the ordinary corporate deduction, depreciation, loss and regime tests in [corporate income](md-corporate-income-tax.md).
3. Add back the nonresident head-office amounts prohibited by art. 75(4): royalties/similar IP-use charges, head-office service charges, interest/other head-office loan remuneration, expenses unrelated to Moldova business income, and unsupported expenses. A group recharge invoice does not override this list.
4. Apply the appropriate income-tax rate to the resulting taxable profit and reconcile any valid tax payments/credits and filing obligations. Art. 91(1) withholding does not apply to income connected to the PE under art. 91(2)(a).

These steps are grounded in [Code arts. 15(b), 75 and 91(2)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro). Treaty attribution requirements and taxpayer facts must also be established. Employment or other civil-contract work performed by a nonresident individual does not itself create that individual's PE under art. 75(5); do not extend that rule to the foreign employer's fixed-place or agent position.

### Foreign income, credits, property and mobility

First establish that the foreign income is taxable in Moldova for this taxpayer under arts. 13–14. Compute its Moldova taxable amount using the applicable category and ordinary deductions/reliefs. Article 82 allows the foreign income tax actually paid/withheld only with evidence certified by the competent foreign authority, translated into the state language unless issued in English or Russian. The credit cannot exceed the Moldova tax calculated on **that income** and belongs to the period in which it is taxed in Moldova. Reconcile the eligible income, foreign tax, Moldova tax attributable to it and allowed credit. Do not offset foreign VAT or social insurance as income tax, assume an automatic carryforward/refund of excess foreign tax, or credit tax against income excluded from the Moldova tax base. The worked example below applies one identified income stream; multi-country allocations, foreign tax assessed later and timing differences remain procedure gaps. [Code arts. 13–15, 82](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

For the ordinary income-tax computation, convert foreign-currency income/receipts/expenses using the official MDL rate for the transaction date under art. 21(3). Its transaction-date rule uses the bank/payment-company statement or, in other cases, the primary documents under the applicable SNC/IFRS method. At the fiscal year-end, retranslate foreign-currency debts at the final-day official rate, excluding advances for assets/services, and recognise the prescribed exchange differences. A currency not quoted by BNM uses the stated two-stage conversion through a BNM-quoted currency. Retain the actual rate, date and category evidence; this income-tax method does not decide VAT conversion, the foreign-tax-credit payment/timing allocation or a contractual gross-up. [Code art. 21(3), including points 2^1 and 3^1–3^3](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

For Moldova property and capital disposals, distinguish rent/use, capital gain and liquidation. Nonbusiness individuals fall within Chapter 5 under art. 37. Article 39 lists shares/participations, bonds and other business ownership titles, private nonbusiness property, land and options, with the stated nonrecognition cases. Article 40 computes disposal proceeds less documented basis, including market value for noncash proceeds, and contains special gifts, qualifying car, basic-home, jointly owned-home and stock-option rules. Article 41 limits capital losses to capital gains. Article 42 specifies acquisition/creation, inheritance/gift/exchange and other bases, including zero where confirming documents are absent and its specific construction exception. A foreign buyer or overseas payment does not remove the art. 71 Moldova location/registration/issue test. Obtain the actual title, acquisition/capital-contribution records, consideration, valuation, basis evidence and treaty property/gains article before filing. [Code arts. 37, 39–42, 71(c),(d),(k),(u)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

A main-home exemption is not any home someone once occupied. Article 5(46) requires ownership for at least three years and domicile/residence during the last three years up to disposal, with its specified cancellation no more than 90 days before disposal. Article 40(6) excludes the qualifying main-home gain/loss from recognition. For a nonresident claim, establish the full past facts and treaty position; do not substitute the person's current mailing address. [Code arts. 5(46), 40(6)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

**Departure and arrival have an actual domestic property rule.** When an individual ceases to be resident, art. 78(1) deems a sale of all property **except immovable property**, at market value when residence ceases. Identify the cessation date, asset inventory, classification, documented/adjusted basis, market values and applicable recognition/exemption rules before computing the resulting taxable income. Do not apply an invented standalone exit-tax percentage or assume every deemed disposal has the same capital-income treatment. On becoming resident, art. 78(2) gives a nonresident individual the right to establish the market value of their property at that date as the basis for determining income on a later sale. Preserve the entry valuation and date rather than treating the foreign original cost as automatically the only basis. The departure filing and unresolved implementation evidence appear below. [Code arts. 37–42, 78, 83(7)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

## Deadlines and filing

| Obligation | Statutory deadline or action | Official source |
|---|---|---|
| Withheld income tax under arts. 88–91 | Pay by the 25th of the month following the month of payment | [Code art. 92(1)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Monthly withholding report | By the same following-month 25th under art. 92(2); use approved IPC21 instructions rather than applying the annual deadline | [Code art. 92(2); Order 94/2020 annex 2](https://www.legis.md/cautare/getResults?doc_id=154168&lang=ro) |
| Ordinary annual art. 92(3) payer information | By the 25th of the month after the fiscal year ends; for a calendar year, 25 January of the next year. Liquidation/reorganisation by division has the stated 15-day balance-sheet approval rule | [Code art. 92(3)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Ordinary resident company or nonresident PE return | By the 25th of the third month following the reporting period; obligation for a PE exists even without tax due. Pay tax by the filing deadline, subject to the actual applicable statutory exception | [Code arts. 83(2)(e),(4)(a), 87](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Ordinary individual annual return where required | 30 April of the next year; special nonresident/cessation/departure rules must be screened first | [Code art. 83(2),(4)(b),(7)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Non-PE preparatory/auxiliary activity under art. 5(15¹) | Obtain fiscal code, keep required accounts; annual activity report by the 25th of the third following month and cessation document within 10 days | [Code art. 76(2)–(5)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Covered art. 74 nonresident self-calculation | Approved tax document and tax within 3 days of cessation of Moldova activity, with contract and income/withholding evidence, subject to the special monthly rent rule | [Code art. 74(2),(4),(5)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Art. 74(1¹) rent/use from payers outside art. 90 | Register contract within 7 days of conclusion; monthly tax by the current-month 25th. For a contract concluded after the 25th, the special first-payment sentence expressly concerns **immovable property**: payment by the 25th of the month following the month of transfer into possession/use. Its application to movable property or international-transport property under art. 71(k¹) is not confirmed here | [Code art. 74(1¹)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |
| Change of permanent domicile abroad | File for the whole reporting-period portion in which the individual was resident, under the MF procedure; no invented automatic 3-day departure deadline | [Code art. 83(7)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) |

The table gives statutory dates, not a verified holiday-adjusted calendar. A filing extension does not itself extend the art. 87 payment deadline. An art. 5(15¹) operation that becomes a PE must include in its first return the earlier business-activity information required by art. 83(10). No-PE status does not remove the withholding duties expressly retained by art. 76(1). See [Code arts. 76, 83(8),(10),(12), 87(1)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

### Monthly IPC21 reconciliation

The approved Order 94/2020 annex 2, as amended through Order 56/2026, gives these Table 1 entries. Column 4 is the income and column 5 the corresponding withheld tax, with the specific salary/medical treatment in the instructions:

| Code | Nonresident entry |
|---|---|
| 11 | Art. 71(n),(o) salary/benefits within art. 88; salary amount before deducting medical premiums; medical premiums have column 6 |
| 51 | Royalties; actual source code `ROY b)` |
| 52 | Interest; actual source code `DOB b)` |
| 53 | Capital gains; actual source code `CC` |
| 54 | Dividends; actual source code `DIV b)` |
| 55 | The specified 2010–2011 profit-funded capital withdrawals; actual source code `RCS b)` |
| 56 | Other covered art. 71 payments under the instruction's exclusions; actual source code `PLT` |
| 61 | Total paid income/withheld income tax and applicable medical-premium total |

For treaty-exempt payments reported at codes **11 and 51–56**, the instructions require the column 4 income entry only. Zero withholding does not mean omitting that income from the report. Payment classifications in points 10.1–10.3 are ECO **111110** for salary, **111230** for dividends and **111220** for the listed other withholding categories. These are economic classifications, not a verified current treasury IBAN or payment order. [Order 94/2020 annex 2, points 10.1–10.3 and Table 1 instructions](https://www.legis.md/cautare/getResults?doc_id=154168&lang=ro), read 2026-10-30.

The actual current IPC21 form now confirms those numerical-row/source-code pairs: the row number, alphabetic source code and ECO payment classification are separate fields. Carry the correct **source code** into INR14 column 7, following its monthly-declaration instruction; do not enter `51` or ECO `111220` in place of `ROY b)`. Reconcile the actual gross/withheld amounts by recipient and income type. This mapping does not establish taxability, treaty relief or filing acceptance. [Current IPC21 annex 1](https://www.legis.md/UserFiles/Image/RO/2026/mo186-189ro/an1_94md.docx), read 31 October 2026; [INR14 annex 4](https://www.legis.md/UserFiles/Image/RO/2025/mo309-312ro/an_4_140md.docx).

Order 140/2017 approves **INR14 for nonresident income other than salary**. Directly read amending Order 48/2025 changes **column 5** of annex 3 and its annex-4 instruction from country name to the **country-of-citizenship code** of the payment beneficiary, using the added annex 4^1 classifier. Do not substitute a guessed country name, tax-residence country or unverified code. The amendment took effect on **12 June 2025**, applies from reporting year **2025**, and retains the form in force at presentation for an obligation arising before its approval/publication. The actual revised form, complete instructions and linked classifier are now retained and mapped below. Entity-recipient citizenship treatment, annual electronic-period representation and technical validation remain explicit implementation questions. [Order 140/2017](https://www.legis.md/cautare/getResults?doc_id=148920&lang=ro); [Order 48/2025 points 1, 3–4](https://www.legis.md/cautare/getResults?doc_id=148862&lang=ro).

### Complete and reconcile the current INR14

The current Order 140 annexes 3, 4 and 4^1 have now been read in full, including the actual one-page form, two-page instructions and five-page country classifier. Keep the reporting population and statutory annual deadline above; these attachments supply the fields, rather than a new tax rate. [Current form](https://www.legis.md/UserFiles/Image/RO/2025/mo309-312ro/an_3_140md.docx); [complete instructions](https://www.legis.md/UserFiles/Image/RO/2025/mo309-312ro/an_4_140md.docx), read 31 October 2026.

Record the payer's registered name/fiscal identifier, servicing SFS subdivision, head-office CUATM code of four characters, main-activity code of four digits, actual reporting period, presentation date and number of entries. Number recipient entries cumulatively across all pages. The form has these nine columns:

| Column | Actual field and reconciliation |
|---|---|
| 1 | Cumulative entry number. |
| 2–3 | Beneficiary fiscal identifier and entity name or individual's surname/given name. Retain the identifier's underlying evidence; this form alone does not establish a foreign person's Moldovan tax registration. |
| 4 | Only `JUR` or `FIZ`, according to the recipient's actual legal status. |
| 5 | Country-of-citizenship code under this form's annex 4^1. This is not the old country-name field, the TP form's numeric registration-state code or automatic proof of tax residence. The wording also appears on `JUR` rows; entity-specific application is not explained in these attachments and remains unconfirmed. |
| 6 | Beneficiary's legal address or domicile. |
| 7 | Income-source code taken from the monthly declaration under Code 92(2), reconciled by the actual income category. An economic payment classification such as ECO 111220 is not a substitute for this source code. |
| 8 | Total income directed for payment in the reporting period, in MDL. Reconcile covered gross payments, rather than the cash balance after withholding. |
| 9 | Income tax withheld in that period, in MDL. The printed control sum is **the total of column 9**, not column 8 or the number of entries. The form separately provides director and chief-accountant signatures. |

Sources: [annex 3, all fields and control sum](https://www.legis.md/UserFiles/Image/RO/2025/mo309-312ro/an_3_140md.docx); [annex 4, preamble, columns 1–9 and corrections](https://www.legis.md/UserFiles/Image/RO/2025/mo309-312ro/an_4_140md.docx). Correct errors under Code 188, preserving the corrected recipient/category/period bridge and filing evidence; correction is not an unrestricted extension of the original deadline.

Use the actual three-letter entries: `AFG` Afghanistan, `DEU` Germany, `MLT` Malta, `MDA` Moldova, `ROU` Romania, `GBR` United Kingdom and `USA` United States. The complete official classifier is retained. Its caption incorrectly names Order 95/2020 although the current Order 140 link and enacted Order 48 point 1(3) place it in annex 4^1 of Order 140. It also contains legacy labels and a `Liberland/LBL` entry. Preserve those source observations without asserting that every listed entry has current ISO status or authenticated portal acceptance. [Actual linked classifier](https://www.legis.md/UserFiles/Image/RO/2025/mo309-312ro/an_4-1_140md.docx); [Order 48](https://www.legis.md/cautare/getResults?doc_id=148862&lang=ro).

The complete instructions print `P/NN/AAAA`, with `P = L` and months 1–12. That wording does **not** replace Code 92(3)'s annual reporting duty or the separate eligible UNIF25 route in 92(8). Keep monthly withholding/payment under 92(1)–(2), annual information under 92(3), and the exceptional unified return separate. The accepted annual electronic-period representation is not established by the attachment's monthly wording; do not invent it or change the statutory deadline. [Actual period block](https://www.legis.md/UserFiles/Image/RO/2025/mo309-312ro/an_4_140md.docx); [Code 92(1)–(3),(8)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

As a reconciliation check, assume two already-classified reportable payment records: MDL 40,000 with legally established zero withholding and MDL 60,000 with already-established withholding of MDL 7,200. Column 8 totals MDL 100,000; column 9 and the printed control sum total MDL 7,200; the number of entries is two. The zero-withholding payment is not omitted merely to make the report equal taxable cash payments. This checks reporting arithmetic only; it does not establish any actual exemption, rate or treaty entitlement.

For covered salary, use the [payroll Guide's current IALS21 annual method](moldova-payroll.md), grounded in Order 95/2020 annex 2, rather than putting salary into INR14. It records the sixteen columns, the citizenship-field conditions, prior-period salary paid now, actual exemptions/medical withholding and the historical-only employee-social field. Its current instructions and actual May 2026 amendment were read; the actual current form and country classifier have now been read and retained; omitted annual-period prefix values and technical validation remain explicit gaps. The Order 59/2026 note limits the specified taxi annual-report split to **January–June 2026 inclusive**. Historical IALS14 ends at the first stage of 2018 under Order 140; Order 48 explicitly ends IALS18 at reporting year 2020. Neither is the current ordinary salary form. [Order 95/2020 current annex 2](https://www.legis.md/cautare/getResults?doc_id=154297&lang=ro); [Order 59/2026 points 1, 3](https://www.legis.md/cautare/getResults?doc_id=154274&lang=ro); [Order 140/2017](https://www.legis.md/cautare/getResults?doc_id=148920&lang=ro); [Order 48/2025 point 2](https://www.legis.md/cautare/getResults?doc_id=148862&lang=ro).

The actual IALS21 form uses the sixteen-column method in the payroll Guide, with column 13 = 8+9+10+11+12 and control sum = total column 16. Its own three-letter citizenship classifier confirms `DEU`, `MLT`, `MDA`, `ROU`, `GBR` and `USA`; current instructions still leave column 7 blank for a Moldovan citizen and use the citizenship presented in the relationship for multiple citizenships. A country code does not establish tax residence or entitlement to treaty relief. Legacy labels/atypical entries and accepted annual-period representation remain unresolved implementation questions. [Actual IALS21 form](https://www.legis.md/UserFiles/Image/RO/2021/mo239-248md/95_an_1.doc); [own classifier](https://www.legis.md/UserFiles/Image/RO/2021/mo239-248md/anexa%20nr_3_95.docx); [current Order 95 instructions](https://www.legis.md/cautare/getResults?doc_id=154297&lang=ro), attachments read 31 October 2026.

Article 92(4)'s recipient-information duty expressly excludes art. 91(1) payments; it is not a universal **1 March** certificate deadline for every nonresident. Tax-paid certificates follow art. 79^3(5). Keep those separate from the SFS annual payer report and preserve the statutory unified-report exception in art. 92(8). [Code arts. 79^3(5), 92(3)–(5), (8)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

### UNIF25 annual nonresident information and foreign-credit schedule

For the actually eligible non-VAT individual entrepreneur/farm under Code 92(8), the annual information route is UNIF25 by 25 March rather than automatically the ordinary annual form. Monthly withholding/payment obligations remain separate under 92(1)–(2). Actual UNIF25 table 4 records non-salary nonresident payments: sequence 1; recipient fiscal identifier 2; entity/person name 3; **JUR/FIZ** type 4; **country name 5**; address/domicile 6; income-source code 7; gross payment 8; tax withheld 9. Its country-name heading is not the amended INR14 citizenship-code field. The complete approved instructions have no separate table 4 completion section; accepted identifiers/classifier/portal treatment require their own confirmation. [Code 92(1)–(3),(8)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro); [actual UNIF25 form table 4](https://www.legis.md/UserFiles/Image/RO/2025/mo309-312ro/an1_300ro.docx); [full instructions](https://www.legis.md/UserFiles/Image/RO/2025/mo309-312ro/an2_300ro.docx).

For that taxpayer's own qualifying foreign income, instruction annex 10 is a separate credit working paper. Record each country, foreign tax paid 16011, income 16012, associated expense 16013 and net foreign income 16014. Its ratio to total taxable income 16015 allocates main-return tax 150 through 16016–16018; allowed 1601 is the lesser of actual foreign tax and the allocated Moldova ceiling, transferred in total to main 160. Apply current Code 82's evidence, taxable-income scope and period requirements. For assumed qualifying net foreign income 50,000 within total taxable income 200,000, main 150 of 24,000 and foreign tax 8,000, the ratio is 25%, ceiling 6,000 and credit 6,000. A zero/negative denominator, loss-country interaction or foreign-currency timing is not resolved by this positive-input example. [Instructions 109–118](https://www.legis.md/UserFiles/Image/RO/2025/mo309-312ro/an2_300ro.docx); [Code 82](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

## Penalties and interest

**Calendar-2026 ordinary tax late charge.** Code art. 228(3) and the BNM decision of 6 November 2025, point 1, supply the calculation: the retained **6.00%** short-term policy rate, rounded up to a whole percent, plus **5 percentage points**, divided by **365 days**, gives **0.0301% per delayed day** after rounding the daily percentage to four decimal places. The decimal multiplier is **0.000301**. Apply it to the established outstanding principal for each chargeable day; split changes in principal and calendar year. This calculation concerns debts governed by art. 228 and does not replace a separate statutory regime's rate or establish case-specific relief. [Code art. 228(2)–(3)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro); [BNM decision, point 1](https://bnm.md/en/node/69226).

Incorrect treaty application that leaves income tax unpaid or partly paid leaves the resident withholding payer responsible under art. 79³(8). A residence document or adviser instruction does not transfer that statutory responsibility. [Code art. 79³(8)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

Article 260(1) penalises noncompliance with preparation/submission of a tax report: for the art. 232(b) nonbusiness individual population, **200–400 per report, capped at 2,000 for all reports**; for art. 232(a),(c) legal persons and the specified business/professional individual populations, **500–1,000 per report, capped at 10,000**. Establish the actual offence and responsible population before quoting a sanction. Article 261(4) provides **20%–30% of understated tax** for understatement through a return with untrue data; art. 261(4¹) has the stated truthful self-correction exception under art. 188. Article 261(5) separately provides **80%–100%** for the described evasion of calculation/payment of undeclared percentage-based liabilities. These are different offences, not three automatic additions to every missed withholding payment. [Code arts. 232, 260(1), 261(4)–(5), 188](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

Late-payment interest under art. 228 runs from the day after the due date through actual payment, inclusive. Its annual daily-rate method uses the preceding November BNM short-term monetary-policy base rate rounded up to the next whole percentage, plus five percentage points, divided by the number of days in the year and rounded to four decimal places under the statutory rule. Use the verified calendar-2026 calculation above for debts governed by art. 228, with the actual statutory exceptions. Article 228(2¹) limits interest to the corresponding liability for the stated corrected/erroneous-calculation cases; art. 228(5)–(7) contains documented transfer/offset, budget-funded receivable, special-accounting and bank-timing exceptions. A corrected return does not automatically remove tax or interest. [Code art. 228](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

## Cross-border points

### Apply an actual treaty and retain evidence

Article 4 gives an applicable tax treaty precedence over conflicting domestic rules and denies the stated treaty-shopping use of a resident by an ineligible other person. Article 79³(1) provides the more favourable rate where domestic and treaty rates differ and directs use of OECD Model Commentaries for interpretation. This does not create a single universal treaty rate, residence tie-breaker or employment exemption. Retrieve the actual agreement, subsequent protocols, operative dates and any applicable multilateral modifications; determine residence, income article, PE attribution, beneficial-owner and anti-abuse conditions from those texts. [Code arts. 4, 79³(1)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

The Ministry's linked inventory still states **20 June 2022**. Use the SFS treaty/protocol inventory as an additional discovery source; neither a country list nor a PDF filename substitutes for reading the relevant operative treaty. Treaty-by-treaty rates and MLI conclusions are not certified in this Guide. [MF inventory](https://mf.gov.md/ro/content/acorduriconven%C8%9Bii-pentru-evitarea-dublei-impuneri-la-situa%C8%9Bia-din-20062022); [SFS treaty inventory](https://www.sfs.md/ro/tratate-internationale?categories%5B%5D=3), read 2026-10-30.

Article 79³(2) distinguishes evidence by legal form:

- A nonresident **individual** supplies the competent residence-state authority's residence certificate, in original paper and/or electronic form, **before income payment**.
- A nonresident **legal person** supplies a copy of the residence certificate, or a document proving registration in the residence country, or an extract from that state's official authority website confirming fiscal residence or registration. This domestic documentary alternative does not itself establish substantive treaty entitlement.
- A foreign-language residence document needs a state-language translation unless issued in English or Russian. The certificate is valid for its stated year(s), unless residence conditions change. A certificate issued for a fiscal period also applies during the first **60 days** of the next period unless those conditions change. Without the residence certificate, the Code directs domestic treatment; apply the legal-person alternatives in the same provision rather than silently turning this into a certificate-only rule for companies.

Keep the actual evidence, date received, covered period, residence facts, treaty analysis, contract, rights/service-performance evidence, payment and withholding reconciliation. Moldova-residence certification itself is governed by the MF procedure under art. 79³(9); its current forms and service procedure remain an explicit gap. [Code art. 79³(2),(9)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

### Late evidence, refunds and tax-paid certificates

A certificate arriving after payment is not permission to erase tax without a process. Under art. 79³(2¹), where the beneficiary presents it **during the calendar year**, they can make a free-form overpayment-refund application to the payer. The payer recalculates at treaty rates and files a corrected tax report with its SFS subdivision. Article 79³(3) separately provides refund to the payer or nonresident on the nonresident's request within the statutory limitation period. The exact limitation computation and implementing forms/documents have not been verified here. [Code art. 79³(2¹)–(4)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

Under paragraph (4), the resident payer or another authorised person files the refund application acting for the nonresident. Refund to the applicant requires no budget arrears. This withholding refund route is not accepted for income earned through the nonresident's PE. Paragraph (5) provides a certificate of Moldova income tax paid on withheld tax. If that certificate has already been issued, paragraph (6) conditions refund execution on notifying the nonresident and the foreign authority of cancellation of the earlier certificate. If refund happened first, paragraph (7) permits the later certificate only for the unrefunded tax or after repayment of the refunded amount. Reconcile refunds with foreign credits so a cancelled/full-tax certificate is not used twice. [Code art. 79³(4)–(7)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

### Interfaces that need their own test

For employment, connect the actual treaty employment/director/entertainer article to [payroll](moldova-payroll.md) and [social/medical contributions](moldova-social-contributions.md). An income-tax treaty is not evidence of a social-security exemption or a posting certificate; the relevant agreement and insurance facts require their own verification. For goods, property, digital services and foreign suppliers, test VAT place of supply, import/self-assessment and customs separately under [VAT](moldova-vat.md). A withholding exclusion or treaty exemption is not a VAT determination. Domestic legal bases for these separate computations are supplied in those source-cited drafts; their explicit country gaps remain open and their bounded source-review record is linked under Sources.

Related-party dealings also need the actual controlled-transaction, aggregation, file-request and adjustment analysis in [transfer pricing](md-transfer-pricing.md). Do not treat a treaty reduced rate as proof that an intra-group charge is deductible or arm's length. Entity migration, reorganisations, CFC rules, information-exchange/CbCR status and prospective EU-alignment measures require separate enacted-law/effective-date work; this Guide makes no unverified assertion that they are absent or already applicable.

## Two worked examples that recompute

### 1. Distinguish income categories before withholding

Assume an ordinary Moldovan company pays nonresidents without a Moldovan PE, without applicable treaty relief: management consultancy **100,000** within art. 71(b), a qualifying copyright reproduction royalty **50,000**, current-profit dividends **200,000**, and dividends attributable to 2008–2011 profits **20,000**. Separately it pays **80,000** for goods under art. 71(a) and **40,000** for residual services performed wholly outside Moldova that are established not to fall within another Moldova-source category. These are hypothetical classified facts, not conclusions inferred from invoice labels.

Withholding is **12,000 + 6,000 + 12,000 + 3,000 = 33,000**. Total contractual payments are **490,000** and net paid is **457,000**. The goods and the specified offshore residual services contribute zero to this particular withholding computation for different reasons; no PE, VAT/customs or other-country exemption follows. IPC21 maps royalties to 51, dividends to 54 and the consultancy to the applicable other-payment entry 56. Do not assume a payment excluded from withholding is therefore omitted from every reporting requirement. [Code arts. 71(a),(b),(b¹),(e),(j), 73, 91](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro); [IPC21 annex 2 Table 1](https://www.legis.md/cautare/getResults?doc_id=154168&lang=ro).

```oa-check
name: Moldova nonresident income categories and net payments
inputs:
  consultancy: 100000
  copyright_royalty: 50000
  current_profit_dividend: 200000
  historic_profit_dividend: 20000
  goods: 80000
  offshore_residual_service: 40000
  ordinary_rate: 0.12
  dividend_rate: 0.06
  historic_dividend_rate: 0.15
steps:
  consultancy_tax: consultancy * ordinary_rate
  royalty_tax: copyright_royalty * ordinary_rate
  current_dividend_tax: current_profit_dividend * dividend_rate
  historic_dividend_tax: historic_profit_dividend * historic_dividend_rate
  withheld: consultancy_tax + royalty_tax + current_dividend_tax + historic_dividend_tax
  gross_payments: consultancy + copyright_royalty + current_profit_dividend + historic_profit_dividend + goods + offshore_residual_service
  net_paid: gross_payments - withheld
expected:
  consultancy_tax: 12000
  royalty_tax: 6000
  current_dividend_tax: 12000
  historic_dividend_tax: 3000
  withheld: 33000
  gross_payments: 490000
  net_paid: 457000
```

### 2. Cap the foreign credit at Moldova tax on that income

Assume an ordinary resident company subject to 12% has **300,000** of Moldova taxable profit and one identified foreign-income stream with **200,000** of Moldova taxable profit after all allowed deductions. That foreign income is taxable in Moldova in the same period, the competent foreign authority's acceptable evidence confirms **30,000** of foreign income tax paid, and there are no other reliefs, losses or credits. The 12% regime and all bases are stipulated; this is not a turnover-tax or IT-park example.

Moldova tax before credit is **60,000**. The tax on the foreign income is **24,000**, so the art. 82 credit is **24,000**, leaving **36,000** Moldova tax. The **6,000** foreign-tax excess is not treated as a Moldova refund/carryforward or a credit against domestic income. This computation does not decide a timing mismatch, mixed tax base, multiple-stream allocation or foreign treaty-refund claim. [Code arts. 13–15, 82](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro).

```oa-check
name: Moldova resident company foreign income credit ceiling
inputs:
  moldova_taxable_profit: 300000
  foreign_taxable_profit: 200000
  ordinary_company_rate: 0.12
  certified_foreign_income_tax: 30000
steps:
  total_taxable_profit: moldova_taxable_profit + foreign_taxable_profit
  tax_before_credit: total_taxable_profit * ordinary_company_rate
  foreign_income_moldova_tax: foreign_taxable_profit * ordinary_company_rate
  allowed_foreign_credit: min(certified_foreign_income_tax, foreign_income_moldova_tax)
  moldova_tax_after_credit: tax_before_credit - allowed_foreign_credit
  foreign_tax_above_ceiling: certified_foreign_income_tax - allowed_foreign_credit
expected:
  total_taxable_profit: 500000
  tax_before_credit: 60000
  foreign_income_moldova_tax: 24000
  allowed_foreign_credit: 24000
  moldova_tax_after_credit: 36000
  foreign_tax_above_ceiling: 6000
```

All examples assume their stated legal facts; arithmetic checks do not independently verify those facts.

## Ask the client first

- Who legally earns each payment, what is their legal form/citizenship where relevant, and what is their domestic and treaty residence for the actual period? Obtain domicile, travel/day records, management-location facts and dated residence evidence. Has the individual arrived, ceased residence or changed permanent domicile? Obtain the exact dates, property inventory, arrival/departure market valuations, basis documents and departure filing history.
- What exactly is supplied: goods, management/consultancy, other services, IP rights, software operation/distribution/reproduction, financing, rent, gains, salary/director remuneration, pension, prizes or liquidation? Obtain the contract, rights, service location and payment terms.
- Is the payer within art. 90, and is the payment connected to a Moldova PE? Obtain sites, offices, warehouses/sales, agents/stock, signing authority, related contracts, project start/stop/acceptance and subcontractor records.
- For dividends/capital/liquidation, what profit years, historic capital increases, contributions, distributions and noncash values support the base and rate? For property/gains, obtain title, cost, improvements/valuation, disposal proceeds, main-home and loss evidence.
- Which treaty and protocol apply, what substantive entitlement/beneficial-owner/anti-abuse facts support relief, when was the acceptable residence document received, and has residence changed? Is a refund, corrected return or tax-paid certificate already in progress? For foreign income, is it taxable in Moldova for this population and period? Obtain the Moldova-category computation, foreign authority's tax-paid evidence, translation, currency/timing records, refund entitlement and any prior credit.
- Obtain actual payroll/insurance/posting facts, VAT/customs and related-party records, prior filings/payment receipts, current form access and treasury details. Which unclosed ordinary procedure gap below is relevant to the planned filing?

## Sources

**Bounded source review, 31 October 2026.** The [independent review record](../../evidence/ledgers/md-country-evidence/independent-review/FINAL-REVIEW.md) covers the stated source/claim scope. Ordinary gaps below remain unresolved. This Guide remains a source-cited draft, without accountant attestation or comprehensive coverage.

| Source actually read | Provisions used | Read |
|---|---|---|
| [UNIF25 actual full form](https://www.legis.md/UserFiles/Image/RO/2025/mo309-312ro/an1_300ro.docx), [complete instructions](https://www.legis.md/UserFiles/Image/RO/2025/mo309-312ro/an2_300ro.docx) and [current Code interfaces](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) | Remaining form pages 3–4/instructions 36–136 read and visually checked; selected supporting/payment/property methods applied, with source inconsistencies and implementation limits explicit. Earlier core observation preserved | 2026-10-31 |
| [BNM monetary-policy decision, 6 November 2025, point 1](https://bnm.md/en/node/69226) | Fetched 6.00% short-term base input; calendar-2026 daily percentage derived with Code 228(3), rather than copied from an old rate. | 2026-10-30 |
| [Fiscal Code 1163/1997, consolidation 157050](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro) | Selected operative arts. 4, 5(5),(6),(15),(15¹),(46), 12–15, 19, 21(3), 37, 39–42, 71–78, 79³, 80, 82–83, 87–88, 90–92, 188, 228, 232, 260–261; current heading records amendment effective 30 October 2026. This is not a whole-Code verification | 2026-10-30 |
| [MF Order 94/2020, consolidation 154168](https://www.legis.md/cautare/getResults?doc_id=154168&lang=ro) | Approved IPC21 annex 2, including salary and nonresident Table 1 entries, treaty-exempt income and payment classifications; amended through Order 56/2026 | 2026-10-30 |
| [MF Order 140/2017, consolidation 148920](https://www.legis.md/cautare/getResults?doc_id=148920&lang=ro) | Enacting form scope and annex references, including INR14 and historic IALS14 cutoff; current attachments separately retained/read on 31 October below | 2026-10-30 |
| [MF Order 48/2025](https://www.legis.md/cautare/getResults?doc_id=148862&lang=ro) | Directly read INR14 citizenship-code amendment, 2025 reporting application, early-obligation exception and IALS18 cutoff; revised attachments separately read below | 2026-10-30 |
| [MF Order 95/2020 current annex 2](https://www.legis.md/cautare/getResults?doc_id=154297&lang=ro) and [Order 59/2026](https://www.legis.md/cautare/getResults?doc_id=154274&lang=ro) | Current IALS21 method in payroll companion, May amendment and January–June taxi limitation; actual form/classifier separately retained/read below; annual-prefix/technical-validation gaps remain | 2026-10-30 |
| [MF treaty inventory](https://mf.gov.md/ro/content/acorduriconven%C8%9Bii-pentru-evitarea-dublei-impuneri-la-situa%C8%9Bia-din-20062022) and [SFS treaty/protocol inventory](https://www.sfs.md/ro/tratate-internationale?categories%5B%5D=3) | Discovery only; MF inventory's stated 2022 status does not prove current treaty rates; no treaty rate from either list adopted | 2026-10-30 |

| [Actual current INR14 annexes 3, 4 and 4^1](https://www.legis.md/cautare/getResults?doc_id=148920&lang=ro) | One form page, both instruction pages and all five classifier pages read/visually inspected; nine columns, control sum, three-letter codes, monthly-period/caption/list inconsistencies and entity-country implementation limits retained. Three unchanged official binaries retained. | 2026-10-31 |
| [Actual IALS21 form/classifier](https://www.legis.md/cautare/getResults?doc_id=154297&lang=ro) and [actual IPC21 annex 1](https://www.legis.md/UserFiles/Image/RO/2026/mo186-189ro/an1_94md.docx) | IALS21 control/relief totals and actual three-letter citizenship list; exact nonresident numerical-row/source-code pairs for INR14 reconciliation. Complete attachment reads retained; technical filing acceptance not tested. | 2026-10-31 |

**Not yet confirmed:** current approved PE/company return and art. 74/76 cessation/activity forms with the complete field-by-field method; INR14 accepted annual electronic-period representation, entity-recipient citizenship field, anomalous/legacy classifier entries and technical validation; IALS21 missing annual-prefix values, legacy/atypical country entries and 2026 technical validations beyond the directly read current instructions; current residence-certificate, tax-paid-certificate and refund implementing forms/documents, processing and limitation computation; departure filing procedure and a full valuation/category-specific exit computation; case-specific late-charge relief/account allocation; foreign-tax-credit conversion/payment allocation, contractual gross-up and reporting-rounding beyond the sourced ordinary art. 21(3) income-tax method; exact multi-country/mixed-income credit allocation and foreign-tax timing/correction procedure; historical/mid-year commencement reconciliation for each relevant case. Treaty-by-treaty rates, tie-breakers, PE/profit-attribution variations, MLI/beneficial-owner/anti-abuse and dispute-resolution applications, social-security/posting agreements, entity migration/reorganisation, CFC and information-exchange/CbCR/enacted future EU-alignment status need their own current official texts and applicability decisions. No treaty exemption, absent-regime conclusion, accountant attestation or complete country coverage is asserted. Originals and the 24 October review evidence are preserved; that earlier review does not review this expansion.

## Sources

- Moldova Fiscal Code, arts. 4, 5, 71–73, 79³, 90–91, official consolidated text: https://www.legis.md/cautare/getResults?doc_id=142855&lang=ro (read 2026-10-24)
- State Tax Service Generalized Fiscal Practice, nonresident income and treaty-residence evidence: https://www.sfs.md/ro/ordinele-de-baze-de-generalizare/102 and https://www.sfs.md/ro/ordinele-de-baze-de-generalizare/1095 (read 2026-10-24)
- State Tax Service permanent-establishment practice: https://www.sfs.md/ro/intrebare-baza-de-date-generalizare/105 (read 2026-10-24)
- State Tax Service residence-certificate instructions: https://www.sfs.md/ro/pagina/certificate-de-rezidenta-persoane-fizice (read 2026-10-24)
- Ministry of Finance treaty inventory (status date shown as 20 June 2022; not current treaty proof): https://mf.gov.md/ro/content/acorduriconven%C8%9Bii-pentru-evitarea-dublei-impuneri-la-situa%C8%9Bia-din-20062022 (read 2026-10-24)

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-31. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `md-cross-border` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/md-cross-border. If neither is available, confirm every figure against the official source pages cited above before relying on it.