Moldova’s State Tax Service (STS) recently issued a clarification regarding VAT on movable property transferred to non-resident companies for repair, renovation, or modernization services provided outside Moldova. According to the STS, where repair costs are included in the customs value of the goods, VAT is applicable upon their reintroduction to Moldova, with no additional VAT applied for the repair services. However, where the repair costs are not included in the customs value of the goods, VAT is applied to the repair services provided by the non-resident at the general VAT rate of 20%.
Source Orbitax
