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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of December 7, 2022 No. 850

About approval of the Regulations on procedure for application of tax and customs privileges during the importing and/or deliveries of the goods and/or services intended for project implementation "Safety of supply of natural gas"

(as amended of the Order of the Government of the Republic of Moldova of 07.03.2023 No. 117)

Based on article 2 of the Law No. 234/2022 on release of JSC Energokom from the obligation on guaranteeing repayment of loan and about provision of tax and customs privileges during the importing and/or delivery of the goods and/or services intended for implementation of the "Safety of Supply of Natural Gas" project (The official monitor of the Republic of Moldova, 2022, Art. No. 246-250, 494), the Government DECIDES:

1. Approve Regulations on procedure for application of tax and customs privileges during the importing and/or deliveries of the goods and/or services intended for project implementation "Safety of supply of natural gas" it (is applied).

2. This resolution becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

Prime Minister

Natalya Gavrilitsa

Countersign:

Deputy Prime Minister, minister of infrastructure and regional development

 

Andrey Spynu

Minister of Finance

Dmitry Budiyanski

 

Approved by the Order of the Government of the Republic of Moldova of December 7, 2022 No. 850

Regulations on procedure for application of tax and customs privileges during the importing and/or deliveries of the goods and/or services intended for project implementation "Safety of supply of natural gas"

1. This Provision establishes procedure for application of tax and customs privileges during the importing and/or deliveries of the goods and/or services intended for project implementation "Safety of supply of natural gas" (further - the project), namely:

1) application of exemption of the value added tax (further - the VAT) without the deduction right, from excises, from customs duties, from collection for carrying out customs procedures, from duty concerning goods which in the course of use cause environmental pollution, in case of commodity import and/or the services intended for project implementation;

2) application of exemption of the VAT with the deduction right, from excises, from duty concerning goods which in the course of use cause environmental pollution, by deliveries of the goods and/or services for JSC Energokom intended for project implementation.

2. The Customs Service provides exemption of the VAT without the deduction right, from excises, from customs duty, from collection for carrying out customs procedures in case of customs clearance of the goods imported by JSC Energokom, intended for project implementation. Supporting documents for application of release when importing are:

1) the letter on the official form of the Department of Energy in which are specified:

a) name of the agreement;

b) name of the project;

c) name of the beneficiary of the project;

d) customs value and goods quantity;

2) tax delivery note (invoice);

3) copy of the agreement of purchase of goods.

3. Exemption of the VAT without the right of deduction is applied when importing the services intended for project implementation, the performed JSC Energokom. Supporting documents for application of release from the VAT without the deduction right when importing services are:

1) the letter on the official form of the Department of Energy in which are specified:

a) name of the agreement;

b) name of the project;

c) name of the beneficiary of the project;

d) name of services;

2) tax delivery note (invoice) or the documents applied in the international practice or provided by the agreement according to part provisions (3) article 12 of the Law No. 287/2017 on financial accounting and the financial reporting.

4. Exemption of the VAT with the deduction right, from excises, from duty concerning goods which in the course of use cause environmental pollution extends to the goods and/or services delivered for JSC Energokom on the territories of the country intended for project implementation.

5. Suppliers / providers deliver goods and/or render services for JSC Energokom in the territory of the Republic of Moldova, applying exemption of the VAT with the right of deduction, excise, duty to goods which in the course of use cause environmental pollution, based on the letter on the official form issued by the Department of Energy in which proves to be true that the corresponding goods / services are intended for project implementation.

The letter on the official form issued by the Department of Energy contains the following data:

1) name of the agreement;

2) name of the project;

3) name of the beneficiary;

4) name and goods quantity or name of services.

6. The goods, services intended for project implementation, which are purchased by JSC Energokom from the economic resident agents who are in the territory of the Republic of Moldova and not having tax relations with its budget system are exempted from payment of the VAT without the deduction right, from excises, from duty concerning goods which in the course of use cause environmental pollution. Supporting documents for application of this release are:

1) for goods - the documents specified in Item 2;

2) for services - the documents specified in the subitem 1) of Item 3, and the source document confirming rendering services.

7. Subjects of VAT liability which carry out the deliveries of goods and/or services for project implementation exempted from payment of the VAT with the deduction right have the right to compensation of VAT amount according to part provisions (5) article 101 of the Tax Code No. 1163/1997. The request about compensation of VAT amount is performed by giving in structural divisions of the State Tax Administration in the place of servicing of the statement according to the sample established in the Order of the Government No. 93/2013 about approval of the Regulations on compensation of the value added tax. For compensation payers of the VAT without fail specify the VAT amount requested to compensation in the statement and submit the following documents and/or information:

1) the declarations VAT from which the amount which is subject to compensation follows;

2) registers of accounting of deliveries and acquisitions in which transactions of deliveries and acquisitions are registered;

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