ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of January 24, 2024 No. 53

About approval of the Regulations on provision of tax and customs privileges concerning import and/or delivery of the goods and/or services intended for projects implementation "Roads of Moldova III" and "Roads of Moldova to IV"

Based on article 3 of the Law No. 312/2023 on provision of tax and customs privileges concerning import and/or delivery of the goods and/or services intended for projects implementation "Roads of Moldova III" and "Roads of Moldova to IV" (The official monitor of the Republic of Moldova, 2023, No. 418 – 421, the Art. 726), the Government DECIDES:

1. Approve Regulations on provision of tax and customs privileges concerning import and/or delivery of the goods and/or services intended for projects implementation "Roads of Moldova III" and "Roads of Moldova by IV" 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 January 24, 2024 No. 53

Regulations on provision of tax and customs privileges concerning import and/or delivery of the goods and/or services intended for projects implementation "Roads of Moldova III" and "Roads of Moldova to IV"

1. This Provision establishes procedure for application of tax and customs privileges concerning import and/or delivery of the goods and/or services intended for projects implementation "Roads of Moldova III" and "Roads of Moldova to IV" (further – projects), namely:

1) procedure for application of tax exemption on value added (further – the VAT) without the deduction right, from excises, the customs duty, collection on implementation of customs procedures and collection on goods in the course of which use the environment is polluted in case of commodity import and/or the services intended for project implementation it is exclusive from the sources provided in the Financial contract between the Republic of Moldova and the European Investment Bank for the embodiment and further projects implementation;

2) procedure for application of release from the VAT with the deduction right, from excises, from collection for goods in the course of which use the environment is polluted, by deliveries of the goods and/or services intended for projects implementation only from the sources provided in the Financial contract between the Republic of Moldova and the European Investment Bank for the embodiment and further projects implementation.

2. The Customs Service provides release from the VAT without the deduction right, from excises, the customs duty, collection on implementation of customs procedures on customs clearance of the imported goods intended for project implementation is exclusive from the sources provided in the Financial contract between the Republic of Moldova and the European Investment Bank for the embodiment and further projects implementation.

Supporting documents for application of release from import payments are:

1) the letter on the official form published by GP "Public Administration of Highways", signed by official person / person, given right to sign with indication of:

a) names of the agreement;

b) names of the project;

c) names of the beneficiary of the project;

d) names of business entity who will perform import;

e) customs value of goods and their quantity;

2) invoice (invoice);

3) copies of the agreement of purchase of goods.

3. Application of privilege on the VAT without the deduction right when implementing import of services proves to be true based on the following documents:

1) the letter on the official form published GP "Public Administration of Highways" signed by official person / person, given right to sign with indication of:

a) names of the agreement;

b) names of the project;

c) names of the beneficiary of the project;

d) names of services;

e) costs of services;

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

4. Release from the VAT with the deduction right, from excises, from collection for goods in the course of which use the environment is polluted is applied to goods and/or services delivered on the territory of the country, except for specified in Item 6, intended for project implementation, is exclusive from the sources provided in the Financial contract between the Republic of Moldova and the European Investment Bank.

For the excisable or earlier imported goods without release from collection for goods in the course of which use the environment which are delivered on the territory of the Republic of Moldova for project implementation, compensation of excises to local suppliers and/or collection for goods in the course of which use the environment is polluted is polluted it is not provided.

5. Suppliers deliver on the territory of the Republic of Moldova goods and/or services, except for specified in Item 6, using release from the VAT with the deduction right, from excises, from collection for goods in the course of which use the environment is polluted, based on the letter on the official form issued to GP "Public Administration of Highways" confirmatory that the corresponding goods / services are intended for project implementation.

The letter on the official form published by GP "Public Administration of Highways", signed by official person / person, given right to sign shall contain the following elements:

1) name of the agreement;

2) name of the project;

3) name of the beneficiary of the project;

4) name and goods quantity or name of services;

5) cost of goods and services.

6. The goods and services intended for project implementation, which are purchased from business entities – the residents located in the territory of the Republic of Moldova, which do not have tax relations with its budget system when passing through posts of internal customs control are exempted from the VAT without the deduction right, from excises, the customs duty, collection on implementation of customs procedures and collection on goods in the course of which use the environment is polluted. Supporting documents for application of 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.

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