The State Tax Service of the Republic of Moldova (STS) has taken an important step in the taxation of electronic services rendered by non-resident companies and launched a special project for this purpose.
Starting with April 1, 2020, the Tax Code of the Republic of Moldova provides for the obligation for non-resident companies without organizational-legal form in the Republic of Moldova, that provides services to the resident individuals from the Republic of Moldova (B2C) through electronic networks, as well as for non-resident intermediary companies that collect payments from Moldovan consumers for electronic services, whose place of delivery is considered the Republic of Moldova, to calculate and pay VAT for these services. With that end in view, the State Tax Service designed a special platform for registration of the subjects of taxation, as well as for declaration and payment of the VAT – „e-Commerce VAT”, which can be accessed on the official website of the STS www.sfs.md.
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