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.