Moldova Tax Agency Posts FAQ on VAT Refunds for Repairs Made by Rental Building Tenants

The Moldovan State Tax Service June 6 posted online a FAQ clarifying VAT refunds in the case of capital investments made by a tenant who repairs a leased building. The FAQ clarified: 1) the definition of capital investments; 2) economic agents who are entitled to VAT refunds; 3) conditions for buildings to be eligible for VAT refunds; and 4) the conditions for an economic agent to benefit from the VAT refund of the amount of the capital repair. [Moldova, State Tax Service Journal, 06/06/22]

Reference:
View FAQ. View Index.