Moldova Tax Agency Clarifies VAT on Nonresident Electronic Services Under DTA With Ukraine in English, Russian, Romanian

The Moldovan State Tax Service Jan. 26 issued letters in English, Russian, and Romanian, clarifying the VAT rules for nonresident electronic services provided under the 1995 DTA with Ukraine. The topics covered include: 1) VAT registration procedures; 2) the types of electronic services that qualify for taxation; 3) tax base calculation rules; 4) the 20 percent VAT rate, and the tax period; and 5) VAT return filing and payment procedures, including deadlines. [Moldova, State Tax Service, 01/26/22]

Reference:
View Letter in English. View Letter in Russian. View Letter in Romanian. View Index.