ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of June 26, 2020 No. 317

About approval of the Regulations on the Automated information system on creation and turnover of electronic tax waybills of "e-Factura"

According to h (10) Art. 132-3, of the item 17) h (1) and the item 4) and the item 8) h (2) Art. 133 of the Tax code No. 1163-XIII of April 24, 1997 (repeated publication: Monitorul Oficial al Republicii Moldova, 2007, special release), with subsequent changes and amendments, and the Order of the Ministry of Finance No. 118 of August 28, 2017 "About approval of standard form of the source document of the strict accounting "tax delivery note" and Instruction for its filling" PRIKAZYVAYU:

1. Approve Regulations on the Automated information system on creation and turnover of electronic tax waybills of "e-Factura", according to appendix.

2. Cancel the Order of the Main state inspection No. 562 of April 4, 2014 about approval of the Regulations on the Automated information system on creation and turnover of electronic tax waybills of "e-Factura".

3. To inform provision of this order by its publication in Monitorul Oficial al Republicii Moldova.

4. Since July 1, 2020 to accept the Automated information system "e-Factura" in industrial use.

Appendix

to the Order of the State Tax Administration of the Republic of Moldova of June 26, 2020 No. 317

Regulations on the Automated information system on creation and turnover of electronic tax waybills of "e-Factura"

I. General provisions

1. This Provision establishes procedure for creation, sending and acceptance of the tax delivery notes generated in the Automated information system on creation and turnover of electronic waybills and tax superimposed "e-Factura" (further - AIS "e-Factura") between participants of the transactions documented by means of this system.

The provision is developed according to regulations of the III Section of the Tax code, the Instruction about accounting treatment, issues, storages and uses of standard forms of source documents of the strict accounting approved by the Order of the Government No. 294 of 17:03. 1998, the Instruction for filling of standard form of the source document of the strict accounting "Tax Delivery Note" approved by the Order of the Minister of Finance No. 118 of 28.08.2017 (which became effective 28.10.2017) and the Law No. 124/2022 on electronic identification and confidential services.

2. The concepts and abbreviations used in this Provision have the following value:

The administrator - the head of body of the public power, the legal entity, and also the physical person performing professional and independent business activity registered according to the current legislation profile organizations, information on which is reflected in the State tax register ISGNS.

Long cycle - cycle of life of tax delivery note in which it will receive the status "finished" after its signing by the digital signature by the Buyer.

Short cycle - cycle of life of tax delivery note in which it will receive the status "finished" after its signing by the second signature of the Supplier.

Tax delivery note with the status finished - electronic tax waybill which depending on the chosen lifecycle the representative of the company, being the authorized person for filling of tax delivery notes, passes all its stages, having received the status "Complete" at the end and represents the source document of the strict accounting confirming implementation of the economic fact.

The electronic tax waybill generated in AIS "e-Factura" - the electronic document revision of the strict accounting created, processed and completed with the taxpayer according to these regulations and other regulations, signed by the authorized person at least one of participants of the economic transaction documented by means of this system.

The supplier - the economic agent performing delivery of goods (services), transfer/transportation of assets, refakturirovaniye of compensable expenses.

The buyer/receiver - legal entity or physical person to which the supplier delivers goods renders services (work) or refakturirut the compensated expenses.

The operator - the public institution "Center of information technologies in finance" appointed as the technical and technological administrator of information system of the State Tax Administration by the Order of the Government No. 344 of 30.04.2009 "About approval of changes which are made to the separate orders of the Government" and the Order of the Government No. 125 of 06.02.2018 "About public institution "Center of information technologies in finance".

The authorized person - the user of electronic tax services registered as person, the acting as the administrator/head of the taxpayer on management of access to electronic tax services of responsible persons.

The responsible person - the user of electronic tax services registered as person to whom the right to create and/or sign and/or transfer electronic tax deeds is delegated.

The signature - the qualified digital signature issued within the current legislation by accredited Service providers on certification of public electronic keys.

AIS "e-Factura" - The automated information system of the State Tax Administration by means of which create, transfer and receive the tax delivery notes generated in this system within documentation of transactions.

3. Abbreviations:

GNS - State Tax Administration.

AIS - The automated information system.

ISGNS - Information system of the State Tax Administration.

XML - the system of the expanded designation used for creation of web pages which can be displayed in the browser (or the navigator).

API - Set of determinations of subprogrammes, protocols and tools for programming of appendices and programs.

4. The taxpayer gets automatically access to AIS "e-Factura" according to Regulations on procedure for use of electronic tax services by means of AIS "Private Office of the Taxpayer". Authentication is performed by means of government service of authentication and access control (MPass) where documents are electronically signed, using the available digital signature.

5. After agreement signature about use of AIS "e-Factura" taxpayers shall comply with the following conditions:

- use only of one document form for the same economic fact: or generated in the e-Factura system, or using the tax delivery note on paper purchased in GNS or printed independently, using series and the range received according to the procedure, established by the legislation;

- filling of electronic tax waybill according to provisions of the Order of the Ministry of Finance No. 118 of 28.08.2017;

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