The Moldovian tax authorities have clarified the obligations for educational institutions to register as a VAT payer.
Training services are exempt from VAT, including goods and services provided by educational institutions, which relate to the direct development of the “educational process”.
At the same time, a public or private educational institution is obliged to register for VAT if, during any period of 12 consecutive months, the amount of taxable supplies of goods and services exceeds MDL 1.2 million.
Source: IBFD (subscription)
