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Moldova Clarifies VAT Rules for Movable Property Repairs by Non-Residents

  • Moldova’s State Tax Service (STS) issued a clarification on VAT for movable property transferred to non-resident companies for repair, renovation, or modernization outside Moldova.
  • Importers who are not VAT payers must pay VAT on imported goods.
  • VAT obligations, deadlines, and calculation methods for importing goods and services into Moldova are specified.
  • VAT paid on imported goods can be deducted if used in production.
  • VAT is due on goods imported for free distribution as promotional materials.
  • VAT on imported services, including training and education by non-residents, must be calculated and paid.
  • VAT is not owed on transit fees paid to other countries.
  • The exchange rate for calculating VAT on imported services is specified.
  • Procedures for reporting and paying VAT on imported goods and services are outlined.
  • Guidance is provided to avoid double taxation on repair/processing services done abroad.
  • Updates and clarifications to tax laws and regulations are published.
  • The website offers a database of tax practice generalizations and contact information for the State Tax Service.
  • Users can subscribe to receive updates from the State Tax Service.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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