Ministry of Justice
Republic of Moldova
On September 13, 2017 No. 1256
of August 28, 2017 No. 118
About approval of standard form of the source document of the strict accounting "Tax Delivery Note" and Instruction for its filling
In pursuance of provisions of the h. (2) Art. 11 of the Law on financial accounting No. 113-XVI of April 27, 2007 (repeated publication: Monitorul Oficial al Republicii Moldova, 2014, Art. No. 27-34, 61), with subsequent changes and amendments, and item 9 of the Regulations on the organization and functioning of the Ministry of Finance approved by the Order of the Government of the Republic of Moldova No. 696 of August 30, 2017 (Monitorul Oficial al Republicii Moldova, 2017, Art. No. 329-801, 801), and according to provisions of the Tax code No. 1163-XIII of April 24, 1997 (repeated publication: Monitorul Oficial al Republicii Moldova, special release of February 8, 2007), with subsequent changes and amendments, and item 3 of the Order of the Government No. 294 of March 17, 1998 about accomplishment of the Presidential decree of the Republic of Moldova No. 406-II of December 23, 1997 (Monitorul Oficial al Republicii Moldova of 1998, Art. No. 30-33, 288), with subsequent changes and amendments, PRIKAZYVAYU:
2. The form of tax delivery note printed on a centralized basis as degree of protection contains barcode.
3. No. 66 is excluded according to the Order of the Ministry of Finance of the Republic of Moldova of 01.06.2022
4. Centralized printing of tax delivery notes, and also issue of series and range for independent seal of tax delivery notes, administration, development and ensuring functioning of the automated information systems of accounting of primary forms of the form of the strict accounting are performed by the State Tax Administration.
Issue of forms of the tax delivery notes printed on a centralized basis is performed by the State Tax Administration through the divisions.
5. The subjects conforming to requirements of Item 3 of the Order of the Government No. 294 of 17.03.1998:
- independently print tax delivery notes on paper with protective marks for documentation of deliveries. Degree of protection of paper according to requirements and opportunities of the taxpayer (for example: the emblem of the company, logo, heading, etc.) is established by business entity and affirms the internal order;
- by giving of request through the electronic system "Comanda on-line a formularelor tipizate" realize possibility of independent seal of tax delivery notes based on the receipt received electronically;
- independently print tax delivery notes with assignment of series and range of numbers throughout the entire period of conducting business activity, except for the period in which they are included in the list of the companies of obligatory users of electronic tax waybill (e-Factura), according to part provisions (1-1) Art. 117 of the Tax code, without the need for repeated confirmation of this right. The independent seal of tax delivery notes in one language, but without fail in state language is allowed.
6. Use of forms of "tax delivery notes" and the "delivery notes" printed with typographical method, operating before entry into force of this order, before complete use of the remaining balance which is at subjects of taxation and the State Tax Administration is allowed. The remaining balance of forms of the source document of the strict accounting "Delivery note" printed with typographical method is filled with observance of the technique operating at the time of their approval.
Series and the range of the numbers for independent seal of "tax delivery notes" got before entry into force of this Order are used before their exhaustion.
The series and the range of numbers received for independent seal of "delivery notes" and unused till October 28, 2017 are considered invalid after the above-stated date and cannot be used for independent seal of source documents of the strict accounting.
Filling of the tax delivery notes printed on a centralized basis, which are in remaining balance, and also printed independently with use of series and range of the numbers got before entry into force of this Order according to the Instruction provided in appendix No. 2 is allowed.
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