VAT on services provided by non-residents, including consulting, engineering, legal, accounting, marketing, and other services

Moldova’s State Tax (Fiscal) Service recently issued SFS Order no. 212, providing clarification on the application of VAT on services provided by non-residents, including consulting, engineering, legal, accounting, marketing, and other services. It is clarified that where such services are provided by a non-resident company, the services will be subject to VAT if the place of supply is in Moldova. The place of supply of services is considered in Moldova if the recipient of the services is located in Moldova. In this case, the services are considered an import of services and subject to VAT on a general basis at the rate of 20% on the amount paid or payable for the services, excluding VAT, on the date of the import of the service.