VAT (value added tax) is an indirect tax being recently seen in the fiscal systems of different countries. The main moment that I want to take a look is application of this tax upon import/export of goods, as well as tax collection by customs units in the framework of this two regimes. This tool being conducted in a good manner can brought positive effects for the Republic of Moldova. The main purpose for application of this kind of tool consist on, first of all the country should take over the economic crises in which she stays, as well as to increase his economic potential. Secondly, to maintain and keep develop the international relations for change, hereby to reestablish his global reputation as a developed country.