Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of May 24, 2023 No. 314

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 "Energy efficiency in the Republic of Moldova"

Based on part (3) article 4 of the Law No. 89/2022 on ratification of the Contract on financing between the Republic of Moldova and the European Investment Bank for project implementation "Energy efficiency in the Republic of Moldova" (The official monitor of the Republic of Moldova, 2022, Art. No. 115-117, 208) DECIDES: the Government

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 "Energy efficiency in the Republic of Moldova" it (is applied).

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

Approved by the Order of the Government of the Republic of Moldova of May 24, 2023 No. 314

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 "Energy efficiency in the Republic of Moldova"

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 "Energy efficiency in the Republic of Moldova" (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 is exclusive from the sources provided in the Agreement on financing between the Republic of Moldova and the European Investment Bank and the Credit agreement between the Republic of Moldova and the European Bank for Reconstruction and Development;

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 intended for project implementation is exclusive from the sources provided in the Agreement on financing between the Republic of Moldova and the European Investment Bank and the Credit agreement between the Republic of Moldova and the European Bank for Reconstruction and Development.

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 intended for project implementation is exclusive from the sources provided in the Agreement on financing between the Republic of Moldova and the European Investment Bank and the Credit agreement between the Republic of Moldova and the European Bank for Reconstruction and Development. Supporting documents for application of release when importing are:

1) the letter on the official form issued by the Consolidating unit on implementation and monitoring of projects in the field of power (further - KEVPE) 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. Application of exemption of the VAT without the deduction right when importing services proves to be true based on the following documents:

1) the letter on the official form issued to KEVPE 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 on the territories of the country intended for project implementation only from the sources provided in the Agreement on financing between the Republic of Moldova and the European Investment Bank and the Credit agreement between the Republic of Moldova and the European Bank for Reconstruction and Development.

For the excise goods or goods which are earlier imported without exemption of tax for the goods causing environmental pollution in the course of use which are delivered in the territory of the Republic of Moldova for project implementation return to local suppliers of excises and/or tax on goods which in the course of use cause environmental pollution it is not performed.

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

The letter on the official form issued to KEVPE shall contain the following elements:

a) name of the agreement;

b) name of the project;

c) name of the beneficiary of the project;

d) name and goods quantity or name of services.

6. The goods, services intended for project implementation, acquired at the economic resident agents who are in the territory of the Republic of Moldova and not having tax relations with its budget system when crossing internal customs control posts are exempted from payment of the VAT without the deduction right, from excises, customs duty, from collection for implementation of customs procedures, 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.

1) declarations on the VAT reflecting the VAT amount requested to return;

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

3) the copy of the agreement based on which the deliveries exempted from payment of the VAT with the deduction right were executed;