STS reminds the rules of taxation of foreign citizens who work remotely in Moldova.
The State Tax Service (STS) informs about a series of legislative amendments that granted Moldovan companies the possibility to hire foreign citizens without the need for them to obtain the right of temporary stay for the purpose of labor activity and residence permit for the purpose of labor activity. According to the new provisions, a non-resident initially registered with a state identification number of a natural person (IDNP), with or without issuance of identity documents, without his/her presence on the territory of Moldova, has the right to work without obtaining a visa, residence right or temporary residence right, without first obtaining a temporary residence right for the purpose of labor activity and a temporary residence permit. However, this is possible provided that the migrant worker meets a number of conditions: he/she possesses the state identification number of a natural person (IDNP) and digital identity in accordance with the law; is not and will not be on the territory of Moldova during the performance of work for a period exceeding the right to stay; does not have the status of a resident of Moldova in accordance with the Tax Code; performs work on the basis of an individual employment contract concluded in the form of an electronic document signed by a qualified person. If at least one of these conditions is not met at the time of employment or during its duration, the applicant is not entitled to benefit from this regime. In this case, the non-resident is entitled to carry out activities under the general conditions stipulated by the legislation. In addition, the STS reminds that non-residents working remotely are exempt from paying compulsory medical insurance and state social insurance contributions. //25.07.2023 - InfoMarket.
