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Moldova introduces digital services VAT for non-resident companies

Moldova has amended the VAT regulations for non-resident digital services businesses that provide electronic services to customers in Moldova.   

The change to the Moldovan Tax Code, introduced in April 2020, requires all non-resident businesses that provide specified digital service to register for VAT.

Note that there is no threshold for registration. If your business engages in the specified electronic services, you are obliged to register for VAT regardless of the value of services provided.

Services falling under the new code include advertising, streaming, hosting and gaming services, among several others. 

Details of the specified services are available on Moldova’s State Tax Service website.

The new Moldovan digital services VAT covers a broad array of digital services. If you provide online services to customers in Moldova, there’s a high probability you have an obligation under the new regulations.  

Moreover, many of the specified digital services can be interpreted fairly broadly. In such cases, it is advisable to seek expert advice to clarify your potential VAT obligation. 

To help facilitate compliance, the Moldovan tax service has developed an electronic platform especially for e-commerce VAT, which can be accessed via the State Tax Service website. The Registration, submission and payment can be conducted through the online service. The Moldovan tax authorities are also working closely with Vatglobal to ensure as many non-resident businesses understand their need for registration. Although they have reached out to many digital service providers, many still remain non-compliant. 

A broad push for compliance

Moldovan authorities are reaching out to non-resident businesses that have a VAT potential obligation to ensure that they are apprised of the new developments. 

Clearly, authorities are working actively to ensure broad compliance in all applicable cases. Businesses should not assume that they can continue to operate under the radar and deal with compliance later. 

Vatglobal is keeping a close eye on how e-commerce businesses are adapting to the new requirements. Our expert team is available to assist any business gain clarity on what their specific obligations are in terms of the new rules and to help you overcome any language issues (some documentation on the tax authority’s website is only available in Romanian) or technical problems.

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