What's new in Moldovan law: 22 November 2023

Law No. 320

Large companies must disclose income tax information from 1 January 2025

Law No. 320 amends the Law on Accounting and Financial Reporting. Autonomous entities and large or medium subsidiaries whose sales revenue exceeded 15750000000 lei in each of the last two consecutive financial years must include a separate income tax chapter in the management report. The law enters into force on 1 January 2025.

• Parliament
• In force since 1 Jan 2025
• Amends: Law No. 287/2017, Law No. 271/2017

Law No. 326

Pay to electoral officials not released or not summoned is listed as taxable income and in social insurance rules

Law No. 326 of 9 November 2023 amends the Tax Code and the Law on the public social insurance system. The allowance for work done during the electoral period, including on election day, paid to electoral officials who were not released or not summoned, working in district electoral councils, polling station electoral bureaus and their apparatus, is added to the income list in Article 20 of the Tax Code and to Annex No. 3 of the social insurance law. The law enters into force on 22.11.2023.

• Parliament
• In force since 22 Nov 2023
• Amends: Law No. 489/1999

Law No. 323

Flats on Alba Iulia 91/3 transferred free to Chernobyl liquidators in Chisinau

Law nr. 323 of 09.11.2023 provides for the free transfer into private ownership of 80 flats in the block at Alba Iulia nr. 91/3 in Chisinau. Beneficiaries are participants in the liquidation of the Chernobyl nuclear plant accident, including staff of high-risk units who fell ill with radiation sickness or became disabled after nuclear tests. The law entered into force on 22.12.2023 and was amended by LP237 of 10.07.25, in force from 23.08.25.

• Parliament
• In force since 22 Dec 2023

Law No. 322

Changes to Law No. 354/2004 on forming real estate, in force from 22.12.2023

Law No. 322 changes the rules for forming real estate by separation, division, merging or reparcelling. It sets new conditions for land and buildings, the order of procedure steps, and rules for isolated rooms. The law enters into force on 22.12.2023.

• Parliament
• In force since 22 Dec 2023
• Amends: Law No. 354/2004

Decision No. 20

Excepția de neconstituționalitate a unor prevederi din Legea nr. 3 din 25 februarie 2016 cu privire la Procuratură (sesizarea nr. 108g/2022)

• Constitutional Court
• In force since 9 Nov 2023

Ruling No. 128

Decizie de inadmisibilitate a sesizării nr. 80g/2023 privind excepția de neconstituționalitate a articolului 42 alin. (6) teza I din Legea cu privire la avocatură nr. 1260 din 19 iulie 2002 (contestarea hotărârilor Comisiei pentru etică și disciplină în instanța de contencios administrativ, în lipsa procedurii prealabile)

• Constitutional Court
• In force since 10 Oct 2023

Law No. 321

Law no. 321/2023: e-services, digital ID card, digital driving licence and digital vehicle registration certificate

The law amends several acts to develop electronic services. Citizens with full legal capacity can generate a digital identity card through the government app, and vehicle owners can generate a digital vehicle registration certificate free of charge. The law enters into force on 22.12.2023.

• Parliament
• In force since 22 Dec 2023
• Amends: Law No. 173/1994, Law No. 273/1994

Law No. 325

Law No. 325/2023: business facilitation changes to the Tax and Customs Codes

Law No. 325 of 09.11.2023 amends the Tax Code, the Customs Code and other acts. The business-related changes entered into force on 22.11.2023, the publication date. The text does not in every case say who exactly is affected by each change.

• Parliament
• In force since 22 Nov 2023
• Amends: Code No. 1163/1997, Code No. 1149/2000

Law No. 337

Head of the State Labour Inspectorate becomes a public dignity position

Law nr. 337 of 09.11.2023 amends three normative acts. The head of the State Labour Inspectorate is now appointed and dismissed from the public dignity position by the Government, on the minister's proposal. The law enters into force on 22.11.2023.

• Parliament
• In force since 22 Nov 2023
• Amends: Law No. 199/2010, Law No. 270/2018