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Moldovan VAT – 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, Formats & Thresholds

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

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