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Republica Moldova 30 de ani de independență

Moldovan tax body reminds e-sales require registration

12:10 | 22.12.2020 Category: Economic

Chisinau, 22 December /MOLDPRES/- The State Tax Service (SFS) reminds taxpayers of online commerce that it requires registration. In this context, the Service refers to several provisions of the Law on electronic commerce.

Under the law, "electronic commerce represents the entrepreneurial activity of private people and legal entities for the sale of goods, execution of works or provision of services, performed with the use of electronic communications and / or electronic contracts". Thus, electronic commerce is not a type of activity, but a way of executing works or providing services, performed using electronic communications.

The law sees that the right to conduct electronic commerce is got from the registration with the State Registration Body of the legal entity or individual entrepreneur under the Law on state registration of legal entities and individual entrepreneurs.

Therefore, the online store is based on the same principles of activity as a physical store, but the presentation of products, acceptance of the offer and purchase of goods takes place remotely in virtual space on a web platform.

To support online merchants, the SFS has worked out the beginner taxpayer Guide - tax issues. It will help the taxpayer to identify an organizational and legal form that would suit everyone's situation. The guide provides an overview, an acquaintance with the tax issues and basic knowledge in the tax. It can be viewed by accessing the official website of the State Tax Service (

photo: SFS 

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