Starting October 1 this year, imported goods purchased through distance sales, with a value of up to €150 per parcel, will be subject to a special VAT regime of 20% and a MDL 12 handling fee per parcel. The provision is included in the 2027 budget and tax policy approved by the Government today, but the measure is proposed to enter into force on October 1, 2026, reports TRIBUNA.
“The application of the standard VAT rate to postal parcels eliminates the preferential tax treatment of low-value imports, restores VAT neutrality in relation to domestic trade, reduces the risks of undervaluation and artificial fragmentation of parcels, and contributes to sustainable growth in budget revenues,” the document states.
It also notes that “the introduction of a 12-lei handling fee for postal items involving the distance sale of imported goods is driven by the significant increase in the volume of low-value parcels originating from cross-border e-commerce, particularly through international distance-selling platforms. This development has created growing administrative and operational pressure on customs and tax authorities, which must process a large number of simplified customs declarations, each involving processing, verification, and control costs, regardless of the low value of the goods contained in the parcels.”







