Question 9/28/14
What is the VAT regime applicable to the commission withheld by the non-resident for the provision of the service of granting access through the online ordering platform for the services of renting, leasing, booking, tanning of real estate and movable property?
- When determining the VAT tax regime in case of provision of services by / to a resident / non-resident of the Republic of Moldova it is necessary to establish the place of delivery of services.
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According to art. 93 point 15) of the Fiscal Code, the place of delivery of services is determined according to the rules established in art. 111 of the CF – “Place of delivery of services”.
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According to the provisions of art. 111 para. (1) lit. e) of the Fiscal Code, the place of provision of services in information technology, information technology, provided by means of electronic communications equipment is the headquarters, and in case it is missing – the domicile or residence of the beneficiary of these services.
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Therefore, the services provided by the non-resident, granting access through the online platform for ordering the services of lease, rental, reservation, real estate and movable goods, qualify as import of services.
Source sfs.md
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