Moldova's State Tax Service issued a clarification on 9 November 2021 regarding the calculation of the VAT registration threshold for taxpayers making sales outside Moldova through an international trade platform. Under Moldova's VAT rules, taxpayers are required to register for VAT when sales exceed MDL 1.2 million in a 12-month period, excluding exempt sales. The clarification provides that in calculating whether the sales threshold has been exceeded, consideration is made of taxable suppli…