As per our previous article found here, Moldova introduced VAT tax on Digital Services for all non-resident companies starting April 2020.
Since then, all non-resident companies providing B2C services to the resident individuals in the Republic of Moldova through electronic networks have to calculate and pay VAT for these services. The same rules apply to non-resident intermediary companies that collect payments from Moldovan consumers for receiving electronic services.
In order to help these companies and simplify the process of VAT registration, declaration and payment for VAT, the State Tax Service designed a special platform which can be accessed on the official website of the STS.
This can be done by going to the official website of the STS (www.sfs.md) and by clicking on the “e-Commerce VAT” menu which is located on the right menu of the website.
VAT reporting for these companies is quarterly and it is necessary to be submitted by STS’s electronic reporting methods which is done by using the approved forms provided.
Payments must be made either in MDL, USD or EUR no later than the date set for the submission of the tax return. Fiscal representation is not necessary in order to register for a VAT number in the Republic of Moldova. Additional information can be found in the e-Commerce VAT section of the STS website.
Are you looking to be registered for VAT in the Republic of Moldova? GVC can help you fulfill all your VAT obligations and become VAT compliant in all necessary jurisdictions. Please contact us or schedule a call with one of our VAT experts.