Moldova's State Fiscal Service has published SFS order no. 488 of 15 August 2024, which provides guidance on the deadline for the payment of VAT on imported services by a taxpayer that is not registered for VAT. The order explains that VAT liability for imported services arises on the date of the import of the service or the date of payment for the service, including advance payment, whichever is earlier. In general, the VAT due must be paid by the deadline for the VAT return for the respect…