TAX SYSTEM OF THE REPUBLIC OF MOLDOVA AND INVESTMENTS

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TAX SYSTEM OF THE REPUBLIC OF MOLDOVA AND
INVESTMENTS
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Corporate income tax and social taxes
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Value Added Tax (VAT) (1)

• The standard VAT rate 20
• The reduced VAT rates 5, 8
• The zero VAT rate
• VAT is deductible inclusive for imported services
  
• VAT refund for exports of goods and services

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Value Added Tax (VAT) (2)

• Entities carrying out business activity must
  register as VAT-payers, provided that during any
  period of 12 consecutive months such entities
  supplied goods or services in the amount
  exceeding MDL 200 000 (USD 15 500)
• Entities receiving services from non-residents
  located outside the Republic of Moldova must
  register as VAT-payers if the cost of services
  exceeds MDL 200 000 (USD 15 500) per year

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Investment incentives (1)
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Investment incentives (2)
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Tax incentives (1)
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Tax incentives (2)
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Tax incentives on free economic zones (FEZs) (1)
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Tax incentives on free economic zones (FEZs)(2)
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Double taxation treaties

• 28 double taxation treaties with
• the Republic of Albania, the Republic of
  Armenia, the Republic of Austria, the Republic of
  Azerbaijan, the Republic of Belarus, the Kingdom
  of Belgium, Bosnia and Herzegovina, the Republic
  of Bulgaria, Canada, the Peoples Republic of
  China, the Czech Republic, the Republic of
  Estonia, the Federal Republic of Germany, the
  Hellenic Republic, the Republic of Hungary,
  Japan, the Republic of Kazakhstan, the Republic
  of Latvia, the Republic of Lithuania, the Kingdom
  of the Netherlands, the Republic of Poland,
  Romania, the Russian Federation, the Swiss
  Confederation, the Republic of Tajikistan, the
  Republic of Turkey, Ukraine and the Republic of
  Uzbekistan
• The credit method of tax paid abroad

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Witholding tax for non-rezidents