Online VAT calculator
Add VAT to an amount or extract it from a total at the right rate — with the amount in words, ready to paste into an invoice or contract.
- Net amount
- 1,000.00MDL
- VAT (20%)
- 200.00MDL
- Total including VAT
- 1,200.00MDL
One thousand two hundred lei 00 bani
The 20% and 8% rates are in force in 2026 under Article 96 of the Moldovan Tax Code; 0% covers supplies exempt with the right of deduction (Article 104). Figures are rounded to 2 decimals. Ask an accountant which rate applies to a specific supply.
Which rate applies?
The standard and reduced rates are set by Article 96 of the Tax Code: the standard rate applies by default, the reduced rate only to supplies that article lists expressly. Exports and the other supplies in Article 104 are exempt from VAT with the right of deduction, i.e. 0% VAT.
Standard rate
- most services: consulting, domestic IT, construction, repairs, advertising
- manufactured goods: electronics, clothing, furniture, building materials
- imports of goods and services without a reduced rate
Reduced rate
- bread and bakery products, milk and dairy products (up to 40% fat)
- medicines in the State Nomenclature
- natural gas and liquefied gas, including transport and distribution
- unprocessed farm produce: crops, horticulture, livestock; beet sugar
- accommodation and catering (HoReCa), excluding alcoholic drinks
- solid biofuel, feminine hygiene products
From 1 January 2027
- The 2027 fiscal policy, passed by Parliament on 22 October 2026, raises the rate for catering, accommodation and some farm produce from 8% to 12%.
- Bread, dairy products and medicines stay at 8%.
- Use this rate only for supplies made from 1 January 2027 onwards.
Exempt with the right of deduction
- exports of goods
- exports of services, where the place of supply (Article 111 of the Tax Code) is outside Moldova
- international transport of goods and passengers
- other supplies listed in Article 104 of the Tax Code
Two kinds of exemption
Supplies under Article 104 (exports, international transport) are exempt with the right of deduction: input VAT on purchases is deductible. Supplies under Article 103 (financial, medical and educational services, residential rent, etc.) are exempt without the right of deduction: input VAT on purchases is not deductible.
How to add and how to extract VAT
Add VAT (to a net amount)
VAT = net × rateTotal = net × (1 + rate) Example at 20%: 1,000 × 1.2 = 1,200 MDL, of which VAT is 200 MDL.
Extract VAT (from a VAT-inclusive amount)
VAT = total × rate / (1 + rate)Net = total − VAT Example at 20%: 1,200 × 20/120 = 200 MDL VAT, i.e. 16.67% of the total; the net amount is 1,000 MDL.
The most common mistake
Included VAT is not 20% of the total: 1,200 × 20% = 240 MDL, not 200 MDL. From a VAT-inclusive amount you extract 20/120, not 20%.
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