of June 6, 2023 No. 185
About modification and amendments in the Regulations on the automated information system on creation and turnover of electronic tax waybills of "e-Factura" approved by the Order of the State Tax Administration No. 317 of June 26, 2020
According to the h. (10) Art. 132-3 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 Law No. 124/2022 on electronic identification and confidential services I ORDER:
1. The regulations on the automated information system on creation and turnover of electronic tax waybills of "e-Factura" approved by the Order of the State Tax Administration No. 317 of 26.06.2020 (Monitorul Oficial al Republicii Moldova of the Art. 159, Art. 580 from 30.06.2020), to change as follows:
1) In item 1 the text "The law No. 91 of 27.06.2014 on the digital signature and the electronic document." to replace with the text "The law No. 124/2022 on electronic identification and confidential services.".
The concept "Signature" to state 2) In the item 2 in the following edition:
"The signature - the qualified digital signature issued within the current legislation by accredited Service providers on certification of public electronic keys.".
The text "the advanced digital signature qualified according to the legislation on the digital signature and the electronic document, and also technical regulations in this area" to replace 3) In item 5 with the text "the qualified digital signature, according to the legislation on the digital signature and the electronic document, and also technical regulations in this area".
4) In item 6 the text "in the Section "Taxpayers", in the subsection "Lista contribuabililor care au obligatia utilizarii facturii fiscale electronice" to replace with the text "in the Section "Legal entities", in the subsection "Users of AIS "E-Factura"."
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