Compendium · Europe · Moldova
Moldova: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-10-29
Non-resident suppliers without a Moldovan legal entity must register in SFS’s e-Commerce VAT system from the first taxable B2C electronic-service supply (no turnover threshold), charge 20% VAT on amounts paid by Moldovan consumers (ex-VAT), and declare/pay quarterly by the 25th of the month after the quarter. B2B generally outside this regime (reverse charge)
No free-threshold support in the API; registration-from-first-sale or specialist regime
Spot a mistake in Moldova’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — No free-threshold support in the API; registration-from-first-sale or specialist regime
- Amount / measure
- MDL 0
No turnover threshold — register from first taxable B2C electronic supply (SFS e-Commerce VAT) - Window
- No threshold (from the first sale)
- Standard rate
- 20.0%
VAT 20% on B2C electronic services under e-Commerce VAT - Who must register
- Non-resident economic agents supplying electronic services to resident natural persons in Moldova
- Evidence of location
- Resident natural person in Moldova. Keep Moldovan location indicators. Fixed multi-evidence checklist: Not specified in official English guidance as of 2026-10-29
- Invoicing
- Charge 20% VAT once registered in e-Commerce VAT
- Filing
- Quarterly. Calculate, declare and pay by the 25th of the month following the quarter
- Effective
- e-Commerce VAT platform for non-resident e-service providers (Ministry of Finance / SFS)
- Authority
- Serviciul Fiscal de Stat (SFS)
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — No free-threshold support in the API; registration-from-first-sale or specialist regime
How to register
- Self-register online?
- Yes — register in the SFS e-Commerce VAT system from the first taxable B2C electronic supply. No Moldovan local representative is required for this non-resident path
- Resident representative / fiscal agent
- Not required for e-Commerce VAT non-resident registration (SFS/MF materials)
- Regime
- Moldova SFS e-Commerce VAT for non-resident B2C electronic services (from first taxable supply)
Steps (in order)
- Confirm B2C electronic services to Moldovan natural persons
- Register in the SFS e-Commerce VAT system from the first taxable supply — https://sfs.md/
- Provide company details and any documents SFS requests
- Charge 20% VAT; declare and pay quarterly by the 25th after the quarter
Documents
- SFS e-Commerce VAT registration — As directed on sfs.md
- Company details — As required by SFS
- Official processing time
- SFS does not publish an English service-level time for non-resident e-Commerce VAT registration on the pages reviewed as of 2026-10-29
- Official fees
- Not summarised in official English guidance as of 2026-10-29; adviser fees are commercial
- Portal
- https://sfs.md/
- Local bank account
- Not specified as mandatory in official English guidance as of 2026-10-29
- Filing frequency
- Quarterly. Declare and pay by the 25th after the quarter
- Payment currency
- MDL
- Input VAT recovery
- Typically output-focused; confirm with SFS
- Portal language
- Romanian (official); limited English
- Penalties
- Moldovan tax procedure penalties; exact English schedule not summarised as of 2026-10-29
Firms offering this service
Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging
- KPMG Romania (Moldova desk via regional network) — Regional entry; ask for Moldova tax desk
Official sources
Ministry of Finance — VAT on electronic services by non-residents
SFS
Last verified: 2026-10-29.
FAQ
- Is there a free VAT/GST threshold for foreign digital sellers?
- No — from first B2C e-service
- Is a local tax representative mandatory?
- No for e-Commerce VAT
- What rate applies?
- 20% VAT
- Is this tax advice?
- No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice