Taxpayers with affiliated transactions exceeding MDL 20 million must now use the new digital platform in the Electronic Declaration system to submit Transfer Pricing Information for 2025, with the deadline set for 25 June 2026. The State Tax Service has also provided alternative submission methods for those needing to correct or file late returns for the 2024 fiscal period.
Moldova’s State Tax Service (STS) has announced the rollout of an electronic transfer pricing information form within the Electronic Declaration system, accessible through taxpayers’ Personal Cabinets on 12 May 2026. This new platform will handle submissions for tax periods beginning in 2025.
Taxpayers are required to prepare and file transfer pricing information when their total transactions with affiliated persons reach or exceed MDL 20 million during a fiscal period. This threshold applies to the combined value of all transactions with affiliated entities, calculated excluding VAT.
Starting with the 2025 fiscal period, all Transfer Pricing Information must be submitted exclusively through the electronic form in the Electronic Declaration system. This digital platform ensures standardised, secure, and efficient data transmission.
The mandatory filing deadline for the 2025 fiscal period is 25 June 2026.
Taxpayers who need to address issues related to the 2024 fiscal period have alternative options available. Those who missed the original deadline or discovered errors in their previously submitted information can still comply by using XLSX format forms. These completed forms must be digitally signed as PDFs and forwarded to infopt@sfs.md.
