Taxes

New provisions have been introduced on the application of VAT when purchasing property of enterprises in the process of insolvency.

New provisions have been introduced on the application of VAT when purchasing property of enterprises in the process of insolvency.

16.01.2020

The State Tax Service informs that from January 1, 2020, entered into force amendments to the Tax Code , according to which legal entities and individuals engaged in entrepreneurial activity and acquiring property of enterprises registered as VAT payers in the process of insolvency on the territory of Moldova in accordance with the provisions of the Insolvency Law, must pay VAT. The taxable value upon acquisition of property of enterprises in the process of insolvency is the purchase price of property paid or payable by the buyer, excluding VAT. The obligation to pay VAT in this situation arises ...
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