On 2 October 2025, EUBAM in partnership with the Moldovan Customs Service organised a specialised seminar on preventing and detecting VAT-related fraud.
The seminar addressed the key challenges Moldova faces in VAT collection, particularly in the context of the Transnistrian region where VAT is not applied. While this arrangement was designed to facilitate the region’s trade, it has also created systemic vulnerabilities that can be exploited for fraudulent practices.
The event, hosted at the Customs Training Center in Chisinau, gathered more than 30 officials from the Ministry of Finance, Customs Service, State Financial Control Inspectorate, and the State Tax Inspectorate.
Expert contributions came from the Polish National Revenue Administration, whose specialists provided an in-depth analysis of VAT carousel fraud schemes and shared both Polish and international good practices. Their presentations explained the mechanisms behind missing trader VAT fraud, illustrated the scale of financial losses caused by such schemes, and showcased the legal and IT tools Poland has implemented to combat them, along with the tangible results achieved through these measures.
Representatives of OLAF (European Anti-Fraud Office) also contributed by outlining the EU’s approach to tackling VAT fraud in imports. They placed particular emphasis on the Import One Stop Shop (IOSS) portal, introduced in July 2021, which streamlines VAT collection on cross-border e-commerce sales of consumer goods valued at €150 or less.
Through these exchanges, participants strengthened their understanding of international methodologies, enhanced their capacity to identify risks, and explored strategies to close existing loopholes in the system. The overall goal is to protect state finances, promote compliance, and advance Moldova’s alignment with EU standards.
This initiative is part of EUBAM’s continued assistance to Moldovan institutions in combating financial fraud, improving revenue collection, and safeguarding the country’s economic resilience.
