As of this date, measures were introduced to simplify the declaration and payment of VAT related to purchases from suppliers who do not have a registered office, residence or usual place of stay in the Republic of Moldova, for a number of goods and services.
These are natural gas supplied through gas distribution networks; electricity, heat or energy used for cooling supplied through heating or cooling networks; services of access to natural gas networks, electricity, heating or cooling networks, transmission and distribution services through these networks, as well as reservation of electricity production capacities.
The new measure also applies to suppliers registered at an address or usual place of residence located in the Republic of Moldova, for types of goods such as natural gas and electricity.
The simplification consists of a clear delineation of transactions subject to reverse taxation; standardization of the procedure for completing the VAT return and elimination of inconsistent interpretations regarding the reporting of energy products and related services.
