Residence certificate is issued by the State Tax Service, in accordance with the provisions of the Order no.50 dated March 15, 2017 of Ministry of Finance of the Republic of Moldova. Mentioned certificate is used when registered taxpayers on the territory of the Republic of Moldova step into contractual liaison with non-residents, in order to benefit from provisions of Conventions (treaties) for avoiding double taxation, concluded between the Republic of Moldova and other countries. Residence certificate could be requested by both, legal entities and individuals. Tax Service Departments and Large Taxpayers Administration General Department issues residence certificates and certificates about the amount of the financial incomes obtained by non-residents in the Republic of Moldova and (paid) taxes withheld.

a) Application for issuing a residence certificate (Form CCR17);

b) Copy of the contract/document confirming the income earned in the foreign state, with translation into the official state language, excepting contracts in Russian and English, for the fiscal period for which the certificate is requested;

a) Application for issuing a residence certificate according to (Form CCR17);

b) Copy of the ID or any other document attesting the identity and residency of the individual;

c) Copy of the contract/document confirming the income earned in the foreign state or copy of invitation for employment, or confirmation issued by company in which the individual is working, translated into the official language by the certified translator, according to the procedure established by the Law 264-XVI dated December 11, 2008, except for the contracts written in English or Russian, for the tax period for which the certificate is requested;

a) Application for issuing a residence certificate according to (Form CCR17);

b) Passport copy of the individual foreign citizen or stateless person passport or copy of residence permit (temporary) or copy of the ID;

c) The original document from the Border Police stating the entries and outings in/out the Republic of Moldova for the mentioned tax year that confirms the presence of individual - foreign citizen or stateless person in the Republic of Moldova for a period of time that exceeds cumulative aggregated 183 days.

d) Copy of the contract/document confirming the income earned in the foreign state or copy of invitation for employment, or confirmation issued by company in which the individual is working, translated into the official language by the certified translator, according to the procedure established by the Law 264-XVI dated December 11, 2008, except for the contracts written in English or Russian, for the tax period for which the certificate is requested;

Attestation of residence and the income tax paid by non-residents of the Republic of Moldova may also be made on the forms of foreign states, attaching the translation into the official language by the certified translator, according to the procedure established by the Law 264-XVI dated December 11, 2008, except for the contracts written in English or Russian, on which the State Tax Service apply the signature and stamp.

In case the procedures has agreed between the Republic of Moldova and another Contracting State, the attestation of residence for foreign citizens who have become residents of Moldova can be performed by forms of foreign states attaching the translation into the official language by the certified translator, according to the procedure established by the Law 264-XVI dated December 11, 2008, except for the contracts written in English or Russian, and certificate (Form 1-DTA17), which are to be authenticated by the stamp of the State Tax Service.

The set of documents shall be submitted to the Tax Service Departments or Large Taxpayers Administration General Department of the State Tax Service according to the service range

Attestation of residence shall be issued within 3 working days from the date of application.

The State Tax Service has the right to refuse the issuance of residence certificate, if the taxpayer has not completed properly the application for the residence certificate or did not present the whole package of required documents.

The Residence certificate may be issued for previous years if the collaboration agreement with the foreign company is valid for the requested period.

The Residence certificate is issued at the Tax Service Departments or Large Taxpayers Administration General Department of the State Tax Service according to the service range.