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New Moldova e-Commerce VAT – since 1 April 2020

 

This year the Republic of Moldova decided to charge 20% VAT on the B2C digital products, services, fees and commissions received by the global e-traders from Moldovan individual consumers.

Online advertising fees, content streaming subscriptions, music and app downloads, etc., if paid by Moldovan individuals, shall trigger new Moldovan VAT obligations.

Main facts and figures:

20%  standard Moldovan VAT rate; payable quarterly in EUR or USD

1 April 2020  start date for accrual of VAT obligations

25 July 2020  due date for (i) registration as Moldovan VAT payer, and (ii) payment of VAT accrued during Q2 2020

Main online resources:

Official webpage of the State Fiscal Service of Moldova.

Public notice download here.

Online registration application.

Online forms explained.

For further clarifications, please contact Alexander.Turcan @ TurcanLaw.md