Moldova's State Tax Service has published Order No. 561 of 4 November 2020, which provides guidance concerning the levy of VAT on non-resident digital service providers. In particular, the order addresses the question of who is responsible for the payment of VAT where a natural person resident in Moldova contracts and pays for online advertising services provided by a non-resident. The order provides that such supplies will be considered made in Moldova if:
- The residence of the natural pers…