International companies providing electronic services for natural persons, such as Facebook, Google and other non-residents who's applications are used on the territory of the Republic of Moldova, will be required to register with the State Tax Service. Additionally, the electronic service providers will be required to pay VAT for these services. The 2020 draft budgetary-fiscal policy contains provisions in this regard.
According to the Secretary of State of the Ministry of Finance, Dorel Noroc, the obligation to register and apply VAT for electronic services provided by non-resident economic agents to the population will generate additional revenue to the budget. According to estimtes, revenues will total about one hundred million lei. "And secondly, we will make sure that the Moldovan market treats residents and non-residents in the same way and that they all pay the VAT", stressed the secretary of state. According to authorities, this measure will ensure fair competition between national and international electronic service providers by applying the same tax treatment through the payment of VAT to the budget.
According to the provisions stipulated in the fiscal policy draft, the non-resident companies that provides electronic services to resident natural persons have to register with the State Tax Service and to quarterly declare and pay VAT on the services delivered to the resident natural persons. The fiscal code requesting process and the VAT declaration will be available online and can be executed through the E-commerce-VAT office electronic service, located on the official page of the State Tax Service.
