On 19 August 2020, Moldova's State Tax Service issued a clarification on whether legal services provided by a non-resident to a Moldova resident are subject to VAT in Moldova. The clarification notes that professional legal service activities by individuals are exempt from VAT in Moldova and, therefore, the provision of such services by a non-resident individual to a resident are VAT exempt.
Where legal services are provided by a non-resident company, however, the services will be subject to VAT if the place of supply is in Moldova. In such cases, the services are considered an import of services and subject to VAT on a general basis at the rate of 20% on the date of the import of service.
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