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Moldovan VAT Compliance – Rates & Registration

What you need to know

The tax office of Moldova extended its VAT system to include digital services supplied by non-resident (foreign) companies from 1 April 2020.

Moldova instituted no revenue threshold to register for non-resident suppliers so all companies providing eligible services to Moldovan consumers will need to register for VAT and charge 20% VAT.

How does Moldova define Digital Services?

Electronic services provided by non-residents to the resident individuals (specifically not businesses).

The law establishes the list of such electronic services, which includes (but not limited to):

  • Internet service provision;
  • Advertising services on the Internet;
  • Data storage services;
  • Cloud services, domain and hosting services;
  • e-books and other publications;
  • All streaming services (granting the consumer access to view or listen);
  • Digital transmission of radio or TV programs; and
  • Granting access to audio-visual content.

VAT declaration and payment

The tax period related to VAT for non-resident taxable subjects is the calendar quarter. Each non-resident taxable subject is required to submit the VAT Return for each tax period in which taxable transactions took place.

  • The filing deadline is the 25th day following the end of the calendar quarter.
  • Payments must be made either in MDL, USD or EUR, no later than the date set for the submission of the tax return.
  • Businesses may appoint a tax agent to register and submit VAT returns on their behalf.

Moldovan VAT Rates & Thresholds

Rates Tax types Registration Threshold
20% (Standard) VAT No threshold, business must register from first sale
N/A (Reduced)

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