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Moldova: Guidance on application of VAT to sales conducted abroad, commissions charged by freelance services platforms, electricity and gas supplies

Guidance from the State Tax Service

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January 7, 2026

The State Tax Service (STS) in November 2025 clarified that goods purchased and resold abroad by a Moldovan resident to a nonresident are not subject to value added tax (VAT) because VAT applies to supplies within Moldova and not when ownership transfer occurs outside Moldova.

The STS in October 2025 also clarified that commissions charged by freelance services platforms to Moldovan legal entities are considered imported services and subject to a 20% VAT rate because the place of supply is determined by the supplier's head office or beneficiary's residence.

Finally, the STS in 2025 published Order No. 531, amending the relevant VAT registration documents effective January 1, 2026, to align with new VAT rules for electricity and gas supplies. Thus, effective January 1, 2026, business entities receiving these supplies must register as VAT payers prior to purchase.


For more information, contact a KPMG tax professional:

René Schöb | rschob@kpmg.com

Inga Tigai | ingatigai@kpmg.com

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