PwC Moldova: Communique regarding optional VAT registration

PwC Moldova: Communique regarding optional VAT registration

  • 25.05.2015

The Main State Tax Inspectorate (MSTI) has published a communique regarding optional VAT registration in accordance with art. 112 par. (2) of the Tax Code. The communique underlines the following main aspects:

• Optional VAT registration requires the submission of a request to the territorial tax authority where the taxpayer is registered. MSTI Order no. 392 dated 30 April 2015 approved the request template;
• After the request has been submitted, the tax authority responsible person may request the presentation of documents and information to establish the accuracy of the request details;
• The VAT registration certificate is issued within 14 calendar days after submission of the request;
• The VAT taxpayer is considered to be registered as of the first day of the month following that in which the request was submitted.

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PricewaterhouseCoopers (PwC) Moldova
PricewaterhouseCoopers (PwC) Moldova

PwC helps organisations and individuals create the value they’re looking for. We’re a network of firms in 157 countries with more than 208,000 people who are committed to delivering quality in assurance, tax and advisory services. This network structure provides PwC member firms with the flexibility to operate simultaneously as local businesses, but also on a global scale, creating a platform through which member firms share knowledge, skills and resources and delivery services of consistently high quality to international and local clients. PwC started operations in Moldova in 1996. It has continuously expanded the scope of its services and currently offers a full range of professional services to both international and Moldovan enterprises. Overseen by 16 partners and employing over 600 specialists and support staff, PwC operates in Romania and Moldova from a network of four offices in Bucharest, Timisoara, Cluj-Napoca, Constanta and Chisinau.

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