of February 17, 2022 No. 40
About modification of some regulations
The Parliament adopts this organic law.
Art. I. - Article 117 of the Tax Code No. 1163/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes to add with part (1-3) following contents:
"(1-3) When implementing liable to VAT deliveries of main types of oil products (gasoline, diesel fuel) in the territory of the country the subject of the taxation shall provide to the buyer (receiver) electronic tax waybill (e-invoice) on this delivery.".
Art. II. - In the Law on the market of oil products No. 461/2001 (repeated publication: The official monitor of the Republic of Moldova, 2017, Art. No. 40-49, 82), with subsequent changes to make the following changes:
1. In Article 5:
in part (2) the second offer to exclude;
in part (3) the second offer to state in the following edition:
"The importer and the seller at retail shall store and represent upon the demand of consumer protection and supervision Agency of the market the documents necessary for confirmation of conformity of product according to regulations of the Government.";
in part ("by means of consumer protection and supervision Agency of the market and the Agency of the environment" to exclude 3-1) words.
2. In appendix 2 of the word "AC-the rate of excises applied according to the Tax code, lei/ton;" shall be replaced with words: "AC - the rate of excises applied according to the Tax code for the last 14 days, lei/ton;".
Art. III. - In the Code of the Republic of Moldova about offenses No. 218/2008 (repeated publication: The official monitor of the Republic of Moldova, 2017, Art. No. 78-84, 100), with subsequent changes to make the following changes:
1. In part (Article 46-1 of the word "Articles 158-169," shall be replaced with words 11) "Articles 158-169-1,".
2. In Article 169:
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