Moldova's State Tax Service has issued Order No. 539 of 17 October 2020, which provides new guidance on the tax practice for the levy of VAT on non-resident providers of digital goods and services (e-commerce). Moldova introduced VAT obligations for non-resident e-commerce providers with effect from 1 January 2020. Key points of the guidance include:
- Non-resident e-commerce providers operating without an organizational or legal form registered in Moldova are required to register via the e-C…