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Standard VAT/GST rate
20%
Reporting currency
MDL
Administered by
State Tax Service

International VAT Guides – Moldova

VAT rates in Moldova 

How much is VAT in Moldova? 

The Standard VAT Rate in Moldova is 20%. 

There are different types of reduced rates.

Some supplies are exempt from VAT. This specific group includes the sale of public property for privatization reasons, educational services, care services for the elderly, and financial and insurance services. 

Moldova VAT RateRate TypeCoverage and imposition
20%Standard RateThis applies to all taxable supplies in the country besides those that can benefit from being zero-rated or VAT-exempted
8%Reduced RateDifferent types of food, medicines, accommodation services; supply of natural gas; 
0%Zero RateExports; Supply of products for babies

The exact list of taxable transactions and allocated Moldova VAT rate can be found in VAT Moldova regulations. 

VAT threshold in Moldova 

The Fiscal Code defines under what conditions the economic operator is obliged to register for VAT in the part devoted to the indirect taxation framework. The VAT threshold in Moldova is one of the basic principles determining if economic operator X is obliged to register. 

VAT registration threshold for resident businesses: Threshold of MDL 1.2 million in the period of any 12 consecutive months

VAT registration threshold for non-resident businesses: In most cases, there is no registration threshold for foreign companies with a permanent establishment in the country. 

VAT registration threshold for foreign providers of digital services: No threshold

VAT Taxable Activities in Moldova

Types of taxable activities that mandate the VAT registration:

  • Supply of goods and services for consideration;
  • Exports; 
  • Imports of goods and services; 
  • Supply of digital services. 

It should be underscored at this point that the Moldovan Fiscal Code explains in great detail the types of business activities that trigger the mandatory registration for VAT and provides different case scenarios for both resident and non-resident persons. 

The supplier of goods or provider of services should be aware that the scope of supply that mandates the registration according to the Moldova VAT rules is extensive. 

Tax Representative in Moldova 

The necessity to acquire the services of the fiscal representative varies depending on the type of registration the foreign provider should follow. In some cases, the foreign provider of digital services doesn’t need to use the services of a local tax agent. 

Tax registration 

Standard Registration 

If the resident or foreign person with a permanent establishment in Moldova is obliged to register for VAT, it should follow the requirements defined for standard registration. The registration is processed electronically through online services arranged and monitored by the State Tax Authority. 

The interested person can also submit a request for voluntary registration.

Simplified tax registration 

Non-resident digital service providers without a physical establishment in the country should register using a specific method. The State Tax Authority has established a simplified online registration procedure for these economic operators to ease the registration process. 

VAT on Electronically Supplied Services in Moldova 

Digital Services

Foreign providers of electronically supplied services should register for VAT in Moldova and charge an adequate VAT rate for their supplies. 

How much is VAT in Moldova for Electronically Supplied Services?

VAT rate Moldova: A VAT rate of 20% is levied on providing digital services or products by foreign providers to customers based in the country. 

Example of taxable ESS in Moldova ↓
Supply of digital products, such as software, connected changes, and updates of the software
Services that can be downloaded through the internet and saved on computer and/or mobile devices
Supply of music, films, and games, including games of chance and gambling games Services that are ordered online but delivered in a physical location (e.g., short-term accommodation, rental of transport services). For example, the services are supplied through the online digital platforms set up by the foreign entity and used at a physical location in Moldova.
Supply of distance learning 
Access or download of music to a physical device
Access or downloading of images, jingles, films, ringtones, and other audio output 

Invoicing Rules

Regarding B2G transactions, taxable persons are obliged to follow the rules and requirements of electronic invoicing.

According to Moldova VAT rules, non-resident providers of digital services are free of this obligation. They can issue a tax invoice, tax receipt, or simplified invoice for B2C supplies. 

Invoice Requirements in Moldova 

The invoice/tax invoice should at least contain the following:

General information: 

  • Date of invoice issuance; 
  • Unique invoice number and series.

Seller information:

  • Company name;
  • Full address (head office);
  • Billing address if different from company address;
  •  VAT number.

Customer information:

  • Name; 
  • Full address;
  • VAT number (if applicable);

Fiscal Information:

  • Description and breakdown of the goods or services – quantity, discounts, unit price, excl. VAT;
  • VAT amount; 
  • Invoice Total.

Foreign Currency Invoice in Moldova  

In Moldova, it’s permissible to issue tax invoices in foreign currencies, but the VAT amount on the invoice and sales amount should be converted to local currency. 

VAT Return in Moldova 

Standard Return 

Resident taxable persons and foreign taxable persons with establishments in Moldova are obliged to base their reporting duties every month. The monthly return should be submitted, and the owed tax should be paid by the 25th day of the following month. 

Simplified Return 

Non-resident providers of digital services are obliged to base their reporting quarterly. The quarterly Moldova VAT return should be submitted and owed tax paid until the 25th day after the reporting period. 

Simplified Moldova VAT Return 

VAT Return NameeCommerce VAT return
Filling frequencyQuarterly
Online FillingMandatory
Annual ReturnNo
Filing deadline25th following the reporting period
Payment deadlineBefore submission of the return
Payment currencyMDL, EUR, or USD
LanguageEnglish or Romanian
Local VAT acronym T.V.A.

Penalties for late reporting and omitted declarations 

If a taxable person makes a late payment, late registration, or erroneous declaration, different types of penalties could be assessed against the non-compliant taxable person. 

Fines and penalties according to VAT Moldova:

Failure to submit tax return or tax invoice in due time: Failure to comply with requirements of presentation and submission of VAT declaration shall be sanctioned for each tax report with a fine from MDL 200 to 400, but not more than MDL 2 000 for all tax reports for one group of taxpayers(exhaustively indicated in the Fiscal Code); for other groups of taxpayers(also exhaustively stated in the Fiscal Code) the penalty for each erroneous or late tax report the fine will be between MDL 500 to 1000, with a maximum fine for this type of infringement at MDL 10 000 
Failure to apply for registration in due time: late registration for VAT shall be sanctioned with a fine from 7% to 10% of the taxable amount 

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