Moldova has introduced a VAT refund program to support businesses during the COVID-19 pandemic. The program was introduced as part of Law No. 60 of 23 April 2020 on measures to support business activity and provides that for registered VAT payers that are eligible to carry forward input VAT, a refund of the input VAT may be claimed. The available refund amount under the program is limited to the lesser of the following amounts:
- the amount of input VAT eligible for carry forward to the next …