Moldova
Vat Registration Thresholds No threshold; mandatory registration for all businesses performing taxable supplies.
Vat Rates Standard rate of 20%, with reduced rates for specific sectors.
Vat Registration Process Businesses register with the Moldova State Tax Service, providing business documentation.
Taxable Transactions Taxable supplies include goods, services, and digital goods sold both domestically and cross-border.
Registration Exceptions Small businesses with low turnover can apply for simplified VAT registration and reporting.
Vat Filing Frequency Monthly returns required for most businesses, though some can file quarterly.
Intra Community Transactions Moldova follows standard VAT rules for cross-border sales, and businesses involved in EU trade must comply.
Exemption Schemes Small businesses are eligible for VAT exemption or simplified registration.