Moldova Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

Bank of Moldova, National Commission for Financial Markets, Council of Europe Office

Primary Legislation

Regulation No. 123/2022 of the National Bank of Moldova, Law on Prevention of Money Laundering and Terrorist Financing (adopted under FATF standards)

Travel Rule

Adopted — Threshold: Implemented

Tax Reporting

No Specific Legislation: Moldova has not yet introduced specific laws or amendments to its Tax Code directly addressing the taxation of cryptocurrencies.. Application of General Tax Laws: The current approach implies that virtual asset transactions and holdings are likely subject to general tax laws concerning income, capital gains, and potentially VAT, depending on the specific activity.. Classification: Without specific legal classification, cryptocurrencies may be treated as a form of property or asset for tax purposes, rather than currency. The National Bank of Moldova has stated that cryptocurrencies are not legal tender in Moldova.. Taxable Event: A capital gain arises when a virtual asset is sold, exchanged for another virtual asset, or exchanged for fiat currency at a price higher than its acquisition cost.. Rate: Gains derived from the sale or exchange of virtual assets by individuals would typically be included in their annual taxable income and subject to the general personal income tax rate.

Key Facts

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