Moldova Tax Agency Posts FAQs on VAT, Real Estate Tax Calculations, Deductions

The Moldovan State Tax Service July 28 posted online Order Nos. 379, 380, and 381, clarifying FAQs on VAT and real estate tax procedures. Topics covered include: 1) VAT exempt deliveries with deduction rights, including specific international deliveries, electricity, thermal energy, and hot water for residential use from certain suppliers, technical and investment assistance projects, and goods delivered to free economic zones or duty-free shops; 2) the taxable amount for VAT on the delivery of fixed assets subject to depreciation; 3) the real estate tax calculation for individuals, including for property that hasn’t been recently assessed; and 4) conditions to ...