Background and context
Starting with 2025, certain companies in the Republic of Moldova will have obligation to publish information on corporate income tax on a country-by-country basis – an obligation commonly referred to at EU level as public country-by-country reporting (public CbCR). The new rules stem from the efforts to align Moldovan legislation with Directive (EU) 2021/2101, which introduced public CbCR for large multinational groups in the European Union. In 2023, Moldova amended the Accounting and Financial Reporting Law No. 287/2017 and the Audit Law No. 271/2017 to introduce this requirement as a separate chapter in the management report for certain entities. While the direction is clear, a number of practical aspects of the Moldovan framework are still open to interpretation and not fully aligned with the EU rules. This article offers a brief overview of the current regime (who reports, what and when) and highlights some of the key grey areas.
