The Moldovan parliament is reportedly considering draft legislation that includes various tax measures, including:

• Changes in the allowable deduction of bad debts to allow debts with a value of up to MDL 1,000 to be deducted without needing a court decision that collection is impossible;
• The repeal of the MDL 200,000 depreciable amount limit for business vehicles not used in production or the provision of services;
• Changes in the rules on deductible employee expenses to expressly provide that any payments made to or for the benefit of employees from which taxes were withheld are allowed as a deduction;
• The repeal of the requirement to register invoices exceeding MDL 100,000;
• Changes in the rules for the depreciation of intangible assets to align with the rules for tangible assets, including that both are to be depreciated using the straight-line method in proportion to their useful life; and
• The introduction of new requirements for non-resident suppliers of digital services to consumers in Moldova to register for and pay VAT on their services.

Subject to approval, the measures will generally apply from 1 January 2020.