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Moldova VAT Payment Deadline Clarification for Non-Registered Taxpayers on Imported Services

  • Moldova’s State Fiscal Service has clarified the deadline for payment of VAT on imported services by a taxpayer not registered for VAT
  • The deadline for payment of VAT on imported services by a non-registered taxpayer is no later than the 25th of the following month in which the service was imported or paid for
  • Employers in Moldova are required to calculate and withhold income tax from salaries, bonuses, and gifts given to employees
  • Gifts given to employees in connection with a professional holiday are considered non-taxable income, except for donations

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.

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