of June 2, 2020 No. 268
About modification of the Instruction on the taxpayer registration approved by the Order GNS No. 352 of September 28, 2017
In pursuance of article 167 of the Tax Code No. 1163-XIII of April 24, 1997 (переопубликован in the Official monitor of the Republic of Moldova, on February 8, 2007, special release), with subsequent changes, I ORDER:
1. In the Instruction on the taxpayer registration approved by the Order of the State Tax Administration No. 352 of September 28, 2017. (The official monitor of the Republic of Moldova, 2017, No. 429-433, of the Art. 2234) to make the following changes:
1) the Subitem р) Item 10 to state in the following edition:
"p) for the nonresidents performing business activity without registration of form of business in the Republic of Moldova, providing services through electronic networks to the physical resident persons of the Republic of Moldova who are not performing business activity - the identification number specified in the document confirming state registration in country of source with their identification according to registration number as the subject of the taxation including VAT in the Republic of Moldova in information system GNS."
Item 23-1 to state 2) in the following edition:
"23-1. The subjects specified in the subitem р) Item 10, submit the application for statement of the nonresident for tax accounting (appendix No. 2-1 to the Instruction) on the official page of the State Tax Administration (www.sfs.md), in the Section "e-Commerce VAT". The copy of the document issued in country of source, confirming registration and legal status of the nonresident, in format of the scanned image is enclosed to the application."
To Add 3) with Item 23-2 of the following content:
"23-2. Statement of the nonresident on tax accounting is confirmed by the certificate of statement of the nonresident on tax accounting (appendix No. 22 to the Instruction), and also updating of the relevant data in the State tax register in subsystem of "e-Commerce VAT"."
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