- Moldova’s State Tax Service (STS) issued a clarification on VAT for movable property transferred to non-resident companies for repair, renovation, or modernization outside Moldova.
- Importers who are not VAT payers must pay VAT on imported goods.
- VAT obligations, deadlines, and calculation methods for importing goods and services into Moldova are specified.
- VAT paid on imported goods can be deducted if used in production.
- VAT is due on goods imported for free distribution as promotional materials.
- VAT on imported services, including training and education by non-residents, must be calculated and paid.
- VAT is not owed on transit fees paid to other countries.
- The exchange rate for calculating VAT on imported services is specified.
- Procedures for reporting and paying VAT on imported goods and services are outlined.
- Guidance is provided to avoid double taxation on repair/processing services done abroad.
- Updates and clarifications to tax laws and regulations are published.
- The website offers a database of tax practice generalizations and contact information for the State Tax Service.
- Users can subscribe to receive updates from the State Tax Service.
Source: sfs.md
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
