LAW OF THE REPUBLIC OF MOLDOVA

of September 3, 2026 No. 199

About release from some taxes and fees of import/delivery of the goods and/or services intended for implementation of the Framework credit agreement between Development bank of the Council of Europe and the Republic of Moldova "Upgrade of schools (assistance to public financing)"

The Parliament adopts this organic law.

Art. 1. - (1) In departure from provisions of the Tax code No. 1163/1997, of the Customs code No. 95/2021, of the Law on payment for environmental pollution No. 1540/1998 and the Law on approval of the Combined commodity nomenclature No. 172/2014 commodity import and/or the services intended for implementation of the Framework credit agreement between Development bank of the Council of Europe and the Republic of Moldova "Upgrade of schools (assistance to public financing)" concluded in Paris on June 5, 2025 and in Chisinau on June 10, 2025 is exempted:

a) from the VAT without the deduction right;

b) from customs duty;

c) from collection for goods which in the course of use cause environmental pollution.

(2) Deliveries of the goods and/or services intended for implementation of the specified Agreement are exempted:

a) from the VAT with the deduction right;

b) from collection for goods which in the course of use cause environmental pollution.

Art. 2. - The procedure for application of tax and customs privileges, stipulated in Article 1, is established by the Government.

Art. 3. - In departure from Item provisions (2) article 56 of the Law on regulations No. 100/2017 this law becomes effective from the date of its publication in the Official monitor of the Republic of Moldova.

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