Moldova Tax Agency Posts FAQs on VAT for Goods Delivered Inside, Outside FEZ

The Moldovan State Tax Service Feb. 20 posted FAQs on the VAT treatment of goods delivered both inside and outside the free economic zone (FEZ). The FAQs explain that: 1) FEZ residents who receive goods at retailers outside of the FEZ are liable for VAT because of the place of delivery; and 2) FEZ residents who receive freight deliveries inside the FEZ of goods shipped from outside the FEZ are exempt from VAT by deduction if they have the required declaration of import. [Moldova, State Tax Service, 02/20/19]

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