Buletin informativ privind sistemul fiscal in Republica Moldova 2006

• Interest received by the lessor under a financial leasing agreement;
• Goods imported by legal entities for non-commercial purposes, provided that
their value does not exceed EUR 50.
• VAT is not applicable to:
• Goods imported on the customs territory and placed under customs regimes
of transit, processed under customs supervision, customs warehouse and under
customs regimes of destruction and concession to the state;
• Local goods provisionally exported and returned within 3 years in the same
condition;
• Goods placed under customs regime of temporary admission and compensatory
goods after passive processing, in accordance with the customs regulations;
• Goods imported under international leasing agreements and placed under
customs regime of temporary admission.
• VAT exemptions granted to the International Free Port “Giurgiulesti”:
• Goods and services imported from abroad into and exported outside the International
Free Port "Giurgiulesti";
• Supplies of goods and services inside the International Free Port "Giurgiulesti",
as well as supplies of goods and services by the residents of the International
Free Port "Giurgiulesti" and the residents of FEZs of the Republic of Moldova.
VAT Import
VAT on imported goods is deductible when the VAT is paid. Starting with 1 January
2005 VAT paid on imported services is deductible.
VAT on fixed assets which value exceeds MDL 1 000 per unit and with a period
of exploitation exceeding one year, delivered on the territory of the Republic
of Moldova, used as contributions to the owner’s equity of a business entity is
deductible.
VAT on imported services can be credited only in case of VAT payment.
VAT on imported services must be paid during the payment for imported services.
VAT on imported goods must be paid during the customs clearance process (except
for FEZs).
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