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Moldova VAT on digital services

The east European state of Moldova has introduced Value Added Tax obligations on non-resident providers and payment intermediaries of digital services through electronic networks to its consumers from 1 April 2020. This requires a simplified electronic services VAT registration. The standard VAT rate in Moldova is currently 20%.

Check VAT Calc’s global VAT and GST on digital services tracker to see which other countries have introduced indirect taxes on electronic services to consumers.

What digital services are liable to Moldovan VAT?

Income from the following services is subject to VAT:

  • Streaming films and music
  • E-books
  • SaaS or cloud-based software
  • Automated e-learning
  • Gaming
  • Membership to club, dating and similar sites
  • Apps

VAT registrations and compliance

There is no VAT registration threshold in Moldova for non-resident digital service providers. Electronic VAT returns should be filed on a quarterly basis by the 25th of the following month. This should include VAT due.

B2B digital services excluded

B2B supplies by non-residents are excluded from the above. Instead, the Moldovan business customer should make a VAT payment directly to the tax office, to be deducted in their own next VAT return. This is effectively a Withholding VAT regime.

Europe VAT on digital services

Country (click for details) Rate Date Threshold Comments
EU 27 member states 17% to 27% Jan 2015 €10k EU residents; Nil for non-EU
Albania 20% Jan 2015 Nil
Andorra 4.5% Jan 2015 Nil
Belarus 20% Jan 2018 Nil
Bosnia Herzegovina 17% Jan 2023 BAM 50.000
Georgia 18% Oct 2021 Nil
Iceland 24% Nov 2011 ISK 2 million
Kosovo 18 Sep 2015 Nil
Moldova 20% Apr 2020 Nil
North Macedonia 18% Jan 2024 Nil
Norway 25% Jul 2011 NOK 50,000
Russia 16.67% Jan 2017 Nil B2C & B2B
Serbia 20% Apr 2017
Switzerland 8.1% Jan 2010 CHF 100,000 on global income
Turkey 18% Jan 2018 Nil
Ukraine 20% Jan 2022 UAH 1m
UK 20% Jan 2015 Nil


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