Indirect Taxation

PwC has a strong group focused on Indirect Taxation. Our specialists have extensive experience in resolving issues related to indirect taxes, as well as advising clients and providing them with innovative and practical solutions.

Based on a worldwide network of professionals in indirect taxation and specialist knowledge of each particular industry, PwC’s Indirect Tax Group offers its clients a wide range of highly effective products.

Our professionals advise some of the largest companies in Moldova, both multinationals and leading local companies on the Moldovan market, on a broad spectrum of indirect tax issues, offering integrated solutions.

The PwC Moldova Indirect Tax team’s portfolio of products includes:

VAT assistance

Consultancy on VAT liabilities arising from imports of goods and services, as well as from exports;
VAT planning and efficiency schemes for both domestic and cross-border operations: cross-border transactions, VAT incentives, contributions in kind, sale of shares;
VAT planning on commercial policy;
Assistance with the VAT registration process;
VAT compliance services;
Assistance in VAT issues in software implementation;
VAT scanner tool to track differences in VAT rates;
Assistance with the VAT refund procedure;
Advice and assistance in implementing VAT incentives;
VAT audits, reviews and due diligence;
Assistance in drafting, filing and following up letters addressed to the tax authorities on various VAT issues;
Assistance during appeal procedures (i.e. litigation, complaints, etc);
VAT training
Other specific tax aspects:

Customs Assistance

Specialised customs tax planning to minimise the impact of import duties;
Customs diagnosis of entities, including recommendations for mitigating or eliminating customs-related risks, as well as identifying and exploiting new opportunities;
Consulting on and assistance in obtaining authorisations for and implementation of special customs regimes (i.e. inward processing relief, bonded warehouse, temporary admission, etc);
Focused customs advice on specific transactions aimed at reducing the burden of import duties: leasing operations, rental;
Comparative analysis at a regional level of the customs duties burden within foreign trade operations;
Consulting and assistance regarding transit operations;
Assistance in obtaining licences for imports / exports of goods, quota licensing;
Consultancy on tariff classification, rules of origin, preferential tariff treatment;
Consultancy on customs valuation principles and issues;
Customs planning for intellectual property rights;
Assistance in drafting, filing and following up letters addressed to customs authorities on various issues related to customs operations;
Assistance during appeal procedures (i.e. litigation, complaints, etc);
Advice and assistance in implementing customs duty incentives;
Assistance related to reviewing, drafting or amending, from a customs perspective, various types of contracts related to international trade, review of international commercial terms;
Training of company staff on various customs and international trade issues;
Customs audits, reviews and due diligence, etc.

Excise Duty Assistance

Consulting and assistance regarding relevant certification;
Excise duty compliance services;
Assistance with the excise duty refund procedure;
Advice and assistance in implementing excise duty incentives;
Assistance in drafting, filing and following up letters addressed to the tax authorities on various excise duty issues;
Assistance during appeal procedures (i.e. litigation, complaints, etc);
Excise duty audits, reviews and due diligence;
Training of staff on certain excise duty issues, etc.