Intra-European Organisation of Tax Administrations (IOTA)
IOTA is a non-profit intergovernmental organization that provides its members a platform for exchanging experiences and best practices on important issues and current developments concerning practical aspects of tax administration.
The Republic of Moldova joined IOTA in 2004, in accordance with the provisions of Law no. 19-XV of 12.02.2004, being one of the 43 tax administrations with full rights and 1 associate member.
As a member of IOTA, STS uses this platform to raise the level of knowledge and exchange good practices in the field of tax administration, by participating in various workshops, forums, meetings and gatherings, as well as technical questionnaires developed on specific topics.
During 2025 year, tax officials participated in 24 IOTA events (remotely and in person), and in 12 IOTA events during January-June 2026.
A joint product of the Intra-European Organization of Tax Administrations, the Organization for Economic Cooperation and Development and the International Monetary Fund is the International Survey on Revenue Administration – ISORA that collects annually data on revenue collections, tax administration resources, tax administration operations, and other characteristics and practices of national/federal tax administrations.
Tax administrations participate voluntarily in the survey, providing data through an online open data collection platform administered by the IMF.
The State Tax Service participate in this survey starting with 2022.
With 172 members, the Global Forum on Transparency and Exchange of Information for Tax Purposes is the leading international body working on the implementation of global transparency and exchange of information standards around the world.
The Global Forum is the leading international body working to secure the effective implementation of transparency and exchange of information standards worldwide, supports its members in tackling offshore tax evasion by monitoring, reviewing and assisting jurisdictions to implement the international standards on transparency and exchange of information for tax purposes.
By joining Global Forum in 2016, the Republic of Moldova committed to implement two international standards on transparency and exchange of information:
- exchange of information on request (EOIR) also covering claim recovery, document service and spontaneous exchange;
- automatic exchange of financial account information (AEOI).
The RM and the State Tax Service, as the competent authority for exchanging information for tax
purposes, was assessed in 2023 and received the overall rating "Largely compliant" by the OECD Peer Review Group on the Exchange of Information on Request (EOIR) Standard.
As for the AEOI standard, the STS has supported the legal and data privacy and security assessment, obtaining a positive rating allowing the transmission but also the reception of information on nonresidents' financial accounts. Thus, the first automatic exchange of information on financial accounts was carried out in October 2024, for the reporting year 2023.
More information on the implementation of international standards for exchange of information can be found here.
Center of Excellence in Finance (CEF) is an international organization based in Slovenia, Ljubljana, which aims to support the development of capacities of public officials and their institutions (ministries of finance, tax administrations, central banks) in Southeastern and Eastern Europe through learning and knowledge exchange.
During 2025 year, tax officials participated in 11 CEF events (remotely and in person), and in 4 events during January-June 2026.
Tax Inspectors Without Borders (TIWB) is a joint initiative of the Organisation for Economic Co-operation and Development (OECD) and the United Nations Development Programme (UNDP) supporting developing countries in building tax audit and investigation capacity.
TIWB's technical assistance is demand-driven and offered in various domains of international taxation:
- International tax audit
- Criminal tax investigations
- Implementation and effective use of Country-by-Country Reporting
- Auditing VAT on digital trade
- Implementation of the Global Minimum Tax
- Effective use of automatic exchange of financial account information (AEOI)/Common Reporting Standard (CRS)
- Digitalisation of tax administration
- Industry expertise
STS was accepted into the program and benefits from the assistance of UNDP expert Radu Anghel in the implementation of transfer pricing legislation, specifically examining the advance pricing agreements – 2 mission held in 2025 and 2026.
Cooperation with other tax administrations
The STS cooperates with tax authorities from other states in order to exchange information for tax purposes, implement double taxation avoidance treaties and prevent tax evasion, as well as collaborate and exchange experiences on various topics of common interest, based on cooperation agreements.
With reference to the latter, such agreements are signed:
- between the Main State Tax Inspectorate under the Ministry of Finance of the Republic of Moldova and the General Directorate of Public Finance under the Ministry of Economy and Finance of the French Republic (signed on 29.01.2014)
- Memorandum on the exchange of experience and good practices in the field of tax administration activities between the State Tax Service of the Republic of Moldova and the National Tax Administration Agency of Romania (signed on 06.10.2025)
- Cooperation Agreement in the field of tax administration between the Ministry of Finance of the Republic of Moldova and the Ministry of Finance of the Czech Republic
Discussions were also initiated on the negotiation of technical cooperation agreements with the Republic of Lithuania, Ukraine and South Korea (KOICA) and updating the agreements signed with the Republic of Azerbaijan and the French Republic.
Cooperation with the International Monetary Fund is one of the longest-running cooperation and technical assistance activities benefiting the State Tax Service. In this context, with the support of IMF experts, notable results have been achieved focused on:
- review of the organizational structure of the STS on the functional principle and centralization of tax administration functions;
- development of tax non-compliance risk management (introduction of risk differentiation framework and establishment of compliance treatments among large taxpayers, improvement of the Compliance Program);
- performing a diagnosis of the current tax audit program and approving the Audit Program Modernization Plan for 2025-2029 in accordance with international good practices (both structural performance criteria from the Memorandum on Economic and Financial Policies);
- strengthening efforts to combat tax evasion and avoidance schemes (establishing a tax fraud investigation and prosecution function);
- developing the taxpayer register;
- strengthening capacities to estimate the tax gap (VAT, later initiating the estimate for income tax).
During 2025, 5 IMF expert technical assistance missions were conducted, whilst in 2026 – one TA mission.
The STS was also assessed through the Tax Administration Diagnostic and Assessment Tool (TADAT), the last one being conducted in 2022.
The evaluation report of the tax administration system in the Republic of Moldova (2022)
published on 31.01.2023
PDF version
Cooperation with the US Treasury Department has been carried out since 2017 within the Revenue Advisory Program, built around 3 basic components:
- Institutional Development;
- Operational Development;
- Project Management and Change Management
With reference to the most important activities carried out within the program, it is worth mentioning:
- Approval of the Operational Manual for Taxpayer Service and of the Operational Manual for Arrears Management and performing the related trainings;
- Strengthening the internal audit capabilities of information systems;
- Strengthening the capacities of the STS for criminal prosecution of tax crimes;
- Strengthening capacities in the field of taxpayer service, as well as in the internal security area in order to connect to international good practices
- Adjustment and improvement of the Tax Audit Manual, approval of the Guide on the particularities of tax audit in the field of construction;
- Development of the tax audit quality assurance function;
- Providing training on international taxation topics (BEPS principles, transfer pricing, general anti-evasion rule, arm's length principle, controlled controlled foreign companies, tax treaties, etc.);
- Continuous support in the implementation of the Tax Administration Modernization Project (TAMP).
During 2025, 10 technical assistance missions were conducted and 7 missions – in 2026.
Cooperation with the Swedish Tax Agency and The Swedish International Development Cooperation Agency
The cooperation between the State Tax Service and the Swedish Tax Agency was initiated in 2013, taking place within the framework of 3 consecutive projects for a period of 4 years each.
The project components focused on the most important tax administration functions: taxpayer service, tax control, arrears management, human resources management and international information exchange.
The activities carried out within the projects created preconditions for reviewing the deficient mechanisms and techniques related to the project components, while also having effects on other tax administration processes and procedures.
It is worth mentioning the considerable support and massive transfer of experience and innovative practices both in terms of reforming the institution from an audit institution to a friendly one and in terms of effective relations with taxpayers, especially in:
- Implementation of the individual pre-filled declaration
- Approval of the Taxpayer Service Strategy and Communication Strategy of the STS
- Approval of the Management and Leadership Concept
- Introduction of the gender equality principle and the conduct of related training
- OECD Global Forum assessment on data security and confidentiality and, consequently, the implementation of the first automatic exchange of information on financial accounts, in accordance with the same name international standard
- Approval of the new strategic document of the SFS - Stategic Charter.
During 2025, 11 technical assistance missions, 1 study visits to the Swedish Tax Agency, 19 online meetings and 2 meetings of the Steering Committee - a body with a strategic decision-making role in the Project implementation process - took place.
In 2026, 6 assistance missions, a study visit to Finland and a meeting of the Steering Committee took place.
European integration and Chapter 16 „Taxation”
Accession to the European Union involves a complex process of aligning national legislation and procedures with the EU Acquis, implementing EU principles and values, as well as European standards and systems.
The coordination of the European integration process at the national level is carried out by the Office for European Integration.
The State Tax Service is involved in the European integration process in the context of several chapters coordinated by the Ministry of Finance, the central role being given, of course, to Chapter 16 "Taxation".
In the process of implementing European integration commitments, support and assistance tools made available by the European Commission are applied to facilitate the process, the most important of which refer to:
Fiscalis Programme is a European Union cooperation programme that enables participating countries, their tax administrations and their officials to work together in the fight against tax fraud, tax evasion and aggressive tax planning. The programme also enables relevant authorities to enforce EU tax law by ensuring the exchange of information, supporting administrative cooperation and helping to reduce the administrative burden on tax authorities and compliance costs for taxpayers where necessary.
In the context of the Agreement between the Republic of Moldova and the European Union on the participation of the Republic of Moldova in "Fiscalis", the Union programme for cooperation in the field of taxation, ratified in 2023, starting with May 2024, STS was part of the component projects of the Program:
- FISC-2021-CA-IBA, completed on June 30, 2025, with a dedicated grant value of 36 000 euros and participation in 44 events organized in physical, hybrid and online format;
- FISC-2025-CA-IBA, launched on July 1, 2025, with a dedicated grant value of 38 600 euros, ongoing actually.
Within the Fiscalis Program, between September 2-6, 2025, 5 tax officials conducted a study visit to the Swedish Tax Agency, with the aim of developing the Roadmap for ensuring interoperability between the IT systems of the STS and the EU.
Participation in the Program contributes to:
- improving the professional skills of tax officials;
- facilitating the exchange of experience and good practices with experts from other countries;
- strengthening the capacities of the STS in order to implement European standards in the tax field.
TAIEX (Technical Assistance and Information Exchange) is another EU instrument for rapid and targeted support for public administrations in EU candidate countries and beyond.
The STS requested and was accepted to conduct the following TAIEX events:
- study visit to the State Tax Inspectorate of the Republic of Lithuania during 12-14 November 2024 to observe automated work processes for data and document management in terms of risk management and tax compliance monitoring;
- experts from Austria and Estonia mission to the STS during 10-13 December 2024, to support the development of the STS IT development document to ensure interconnection with EU systems;
- Austria experts mission to the STS during 20-24 October 2025 to support the improvement of the analytical capacities of tax officials to identify taxpayers at risk of tax evasion.
The Reform agenda related to the Growth Plan of the Republic of Moldova for 2025-2027 represents the Government's commitment to the country's economic development and its European path, and is also supported by the European Union by providing considerable financial support.
The document includes 56 reforms and 153 concrete measures, structured on 7 essential pillars, aimed at accelerating the process of accession to the European Union, increasing economic competitiveness and improving the quality of life of citizens.
In this regard, the STS is responsible for implementing 3.5.11 – 3.5.13 reforms: Strengthening the tax system contributes to fiscal sustainability, ensures fair competition conditions and provides better services for citizens and businesses.
In order to carry out the activities planned in the Reform Agenda and the National Accession Programme and, complementary to other efforts made:
- with the EU support, an international expert was contracted in the role of Project Manager/Data Engineer who will support the SFS in the development and deployment of an automated compliance risk management system;
- areas of support are being negotiated within the new EU-supported project formed by the consortium German International Cooperation Agency (GIZ), Sweden and Slovakia;
- discussions were held on the potential support of the World Bank for aid in the implementation of the STS Information System Development Programme.
The Automated Risk Management System (ARMS) project was initiated in 2026 and is in full swing, supporting the digital transformation agenda of the STS.
With the support of the project “Moldova is Europe – Support for EU integration”, the State Tax Service has moved from the conceptual phase to the implementation phase of an unified data infrastructure and the prototype of the Automated Tax Risk Management System (ARMS).
This represents an important step towards a modern, data-driven and predictive tax administration model. To date, the reference architecture for the Tax Compliance Risk Management Module has been developed, data sources have been verified and integrated, and key compliance indicators have been designed and validated. These developments will strengthen risk-based tax administration and improve the effectiveness of compliance management.
By the end of the year, the State Tax Service plans to complete the development of the ARMS system, conduct full testing and demonstration of the system, and provide training to staff. These activities will be supported by a new EU-funded project, implemented by GIZ and SIDA.
Once operational, the system will enable advanced risk analysis and support more efficient tax compliance management.
The "Public Finance and Tax Administration Reform for the Accession of the Republic of Moldova to the EU" Project - Consortium
The objective of the project "Strengthening the institutional and technical capacities of the Ministry of Finance in the field of public finance management and of the State Tax Service in the field of tax administration, thus accelerating the alignment of the Republic of Moldova with EU standards and its integration" is supported by the German International Development Agency (GIZ), the Swedish Tax Agency and SIDA.
The project documentation was developed, negotiated, discussed and finalized, and in June 2026, approved in its final version by the European Commission.
The project comes to support the STS efforts in: (1) preparing for interconnection and interoperability with EU systems (2) managing tax non-compliance risks (including continuing actions following the implementation of the work plan of the ARMS expert), (3) improving the use and management of risks within the tax audit planning process, and (4) strengthening STS procedures, in particular related to EU commitments (international taxation, BEPS, etc.)
European Commission enlargement report (2025)
published on 29.01.2026
PDF version
European Commission enlargement report (2024)
published on 29.01.2026
PDF version
European Commission enlargement report (2023)
published on 29.01.2026
PDF version
The National Action Plan for the Accession of the Republic of Moldova to the European Union, for the years 2024-2027
published on 16.04.2024
PDF version
Raport de realizare a Planului Național de Acțiuni pentru implementarea Acordului de Asociere RM-UE pentru perioada 2017-2019
published on 14.07.2022
PDF version
Programul de asociere UE-Republica Moldova
published on 14.07.2022PDF version
Raportul privind realizarea planului național de acțiuni pentru implementarea acordului de asociere RM-UE 2017-2019 (pentru anul 2018)
published on 11.02.2019 PDF version
Extras din Planul național de acțiuni pentru implementarea Acordului de Asociere Republica Moldova-Uniunea Europeană în perioada 2017-2019 (activități ce țin de competența SFS)
published on 11.02.2019 PDF version
Planul Național de acțiuni pentru implementarea Acordului de Asociere Republica Moldova-Uniunea Europeană în perioada 2017-2019 (Hotărîrea Guvernului nr.1472 din 30 decembrie 2016)
published on 11.02.2019 PDF version
Planul de acțiuni al Inspectoratului Fiscal Principal de Stat pentru implementarea Acordului de Asociere Republica Moldova – Uniunea Europeană în perioada 2014-2016
published on 14.11.2014 PDF version
Ordinul IFPS nr. 1618 din 14 noiembrie 2014 cu privire la aprobarea Planului de acțiuni al IFPS pentru implementarea Acordului de Asociere RM - UE în perioada 2014 - 2016
published on 14.11.2014 PDF version
Hotărîre nr. 808 din 07.10.2014 cu privire la aprobarea Planului naţional de acţiuni pentru implementarea Acordului de Asociere Republica Moldova – Uniunea Europeană în perioada 2014-2016
published on 07.10.2014 PDF version
Ordinul IFPS nr. 1176 din 07.08.2014 Cu privire la aprobarea certificatelor de atestare în calitate de plătitor de TVA în conformitate cu standardele Uniunii Europene
published on 10.08.2014 PDF version
Certificatul SWAN
published on 30.06.2014 PDF version
Extrasul din Acordul de Asociere dintre Uniunea Europeană și Republica Moldova
published on 27.06.2014 PDF version
Extras din Planul Naţional de Acţiuni pentru implementarea Acordului de Asociere RM-UE 2014-2016
published on 27.06.2014 PDF version
On June 28, 2016, the Financing Agreement between the Republic of Moldova and the International Development Association and the Loan Agreement between the Republic of Moldova and the International Bank for Reconstruction and Development were signed. Law № 225 for the ratification of the Financing Agreement and the Loan Agreement was adopted by the Parliament of the Republic of Moldova on September 23, 2016. The development objective of the TAMP project was to improve revenue collection, tax compliance and services provided to taxpayers through the automation and integration of tax administration.
The long-term vision supported by TAMP -a modern tax administration with optimized operational processes, supported by risk-based compliance management, with the effective use of the electronic communication system with taxpayers, qualified and professional staff contributing to an effective and oriented tax administration taxpayer.
The project was restructured three times by:
- Law № 140 for the ratification of the Amendment to Financing and Loan Agreements, in force on November 1, 2019;
- Law № 207 on the ratification of Amendment № 2 to Financing and Loan Agreements, effective December 8, 2020.
- Law No. 346 of for the ratification of Amendment No. 3 to Financing and Loan Agreements, entered into force on December 23, 2022.
The components of the project are as follows:
- Tax policy, tax administration reforms and operational development;
- Institutional Development;
- IT Infrastructure and System Modernization;
- Project Management and Change Management;
- Maintaining employment and business survival in the context of the COVID-19 pandemic.
The TAMP project has a constructive role in the development of tax administration in the Republic of Moldova. The expected results at the level of the project objectives were as follows: (a) Improvement of services for taxpayers; (b) Supporting the survival of businesses and supporting employment through temporary tax exemptions in the context of the COVID-19 pandemic; (c) Indicators of intermediate results.
These results were divided into indicators that were achieved:
- Taxpayer satisfaction;
- Improving the functionality of the State Tax Service website;
- The ability of State Tax Service employees to provide services to taxpayers, strengthened;
- Electronic taxpayer survey tool introduced;
- Maintaining employment and business survival in the context of the COVID-19 pandemic by temporarily providing tax relief;
- Increase in the nominal value of specific and minimum excise duties for all tobacco products under tariff heading 240220;
- Supplies of goods by insolvent subjects taxed with VAT on the reverse charge principle;
- Established legal frameworks and transparent mechanisms for the implementation of temporary business tax relief to mitigate the negative tax impact of the COVID-19 pandemic;
- Reduction of tax arrears;
- Remote training system for the most important task flows;
At the same time, the TAMP Project responded to the priorities of the State Tax Service, namely the comprehensive reforms of the institution in terms of organizational and human resources aspects, tax policy and operational procedures, as well as the extensive modernization of information technologies.
The TAMP project was completed on November 30, 2023.Notification of Contract Award
Report on the level of satisfaction of individuals with the services and activity of the State Tax Service
Report on the level of satisfaction of legal entities with the services and activity of the State Tax Service
TAMP Project financial statements for the period from 01 January 2022 to 31 December 2022
Notification of Contract Award „Procurement of consulting services for the implementation of the survey to monitor the satisfaction/perception of taxpayers in 2022"
Notification of Contract Award „STS IT Gap Assessment”
TAMP Project financial statements for the period from 01 January 2021 to 31 December 2021
TAMP Project financial statements for the period from 01 January 2020 to 31 December 2020
published on 09.03.2022PDF version
Request for expressions of interest regarding the provision of services for the STS IT Capability Gap Assessment
published on 07.03.2022PDF version
Notification of Contract Award ”Procurement of Antivirus Licenses for servers and peripheral equipments”
published on 16.11.2021 PDF version
Project operational manual
published on 22.12.2020 PDF version
Project financial report for the period January 1, 2019 and December 31, 2019
published on 29.09.2020 PDF version
Notification of Contract Award Title of Consulting Services: Financial audit of the Tax Administration Modernization Project”
published on 18.08.2020 PDF version
Notification of Contract Award Title of Consulting Services: ,,Development of the new website of the State Tax Service”
published on 18.08.2020 PDF version
The State Tax Service announces the procurement of the technical assistance services for the development of the new State Tax Service website
published on 27.02.2020 PDF version
Project operational manual
published on 05.11.2019 PDF version
Project operational manual
published on 04.11.2019 PDF version
Invitation for expressions of interest, Position: IT Project Manager
published on 16.08.2019 PDF version
The State Tax Service hires the procurement specialist within the Tax Administration Modernization Project
published on 31.07.2019 PDF version
Request for expresion of interest (Consultancy services for developing technical specifications and bidding documentation for ITMS
published on 28.06.2019
PDF version
Project financial statements for the period from 25 January 2017 to 31 December 2018
published on 15.05.2019 PDF version
Report on satisfaction level of legal entities with the taxpayer services and the activity of the State Tax Service
published on 02.05.2019 PDF version
Report on satisfaction level of individuals with the taxpayer services and the activity of the State Tax Service
published on 02.05.2019 PDF version
Notification of Contract Award. Title of Consulting Services:„The survey on taxpayers' satisfaction with the services provided by the State Tax Service”
published on 02.05.2019 PDF version
Notification of Contract Award „Procurement of videoconferencing equipment”
published on 02.05.2019 PDF version
Title of Consulting Services: „Financial audit of the Tax Administration Modernization Project”
published on 15.02.2019 PDF version
Notification of Award
published on 07.08.2018 PDF version
Clarification reply to Invitation for expressions of interest Position: International Information Tehnology Consultant Identification No.: TAMP/4/IC-4
published on 06.06.2018 PDF version
Invitation for expressions of interest Position: International Information Tehnology Consultant Identification No.: TAMP/4/IC-4
published on 22.05.2018 PDF version
Invitation for expressions of interest Position: International Information Tehnology Consultant Identification No.: TAMP/4/IC-4
published on 22.05.2018 PDF version
Amendment to the bidding document for the purchase of computers and system operating equipment_TAMP/4/NCB-2
published on 11.05.2018 PDF version
Invitation for bids regarding Computer equipment and system operating equipment
published on 13.04.2018 PDF version
Request for expressions of interest(Consultant services)
published on 25.08.2017 PDF version
CALL FOR EXPRESSIONS OF INTEREST (CVs) Possition: PROCUREMENT SPECIALIST
published on 17.02.2017 PDF version
CALL FOR EXPRESSIONS OF INTEREST (CVs) Possition: Project manager
published on 15.02.2017 PDF version
Document de evaluare a proiectului TAMP (eng)
published on 01.12.2016 PDF version
Project operations manual
published on 01.12.2016 PDF version
Cooperation with USAID – completed
A Memorandum of Understanding between the State Tax Service and the USAID Moldova Institutional and Structural Reforms Program (MISRA) was signed on July 12, 2024.
The agreement aimed at cooperation in assessing current tax non-compliance and risk management processes and data, existing methodologies for identifying non-compliance cases and risks, analytical reports used by the STS for monitoring tax compliance, IT solutions of the STS for detecting compliance risks, as well as recent donor reports and recommendations.
In this regard, a comparative analysis of automated systems applied in other countries for effective risk management and tax compliance monitoring was conducted by the international expert Aare Laponin (Estonia).
Following the cessation and reassessment by the US Government of assistance to the Republic of Moldova, the USAID program was finalized.
