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Esta guía ofrece una visión general del IVA en Moldavia, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de Moldavia.
Moldavia aplica un IVA reducido a la agricultura, apoyando así su importante economía rural.
Un contribuyente registrado a efectos del IVA debe presentar una solicitud al Servicio Fiscal del Estado. La autoridad fiscal comprobará el cálculo del IVA y verificará si el contribuyente tiene alguna deuda pendiente con el presupuesto estatal. Para determinados tipos de devolución, puede haber un límite (o umbral) sobre la cantidad de la devolución declarada que realmente se puede devolver, en función de la documentación y otros criterios.
Pueden presentar una declaración del IVA rectificada/modificada, siempre que el período impositivo correspondiente no esté siendo objeto de una inspección fiscal. Los pagos/declaraciones tardíos o incorrectos pueden dar lugar a intereses/sanciones, aunque si se corrigen antes de una inspección fiscal, es posible que no se apliquen multas.
Las declaraciones del IVA se presentan mensualmente. La fecha límite es el día 25 del mes siguiente al período de declaración. La declaración debe presentarse por vía electrónica.
Explore la información sobre impuestos indirectos en estos países:
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