ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of October 23, 2024 No. 717

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 "Connection of power networks of the Republic of Moldova and Romania, the II stage

Based on article 6 of the Law No. 104/2024 on ratification of the Credit agreement between the Republic of Moldova and the European Bank for Reconstruction and Development for project implementation "Connection of power networks of the Republic of Moldova and Romania, the II stage" (The official monitor of the Republic of Moldova, 2024 No. 202-204, of the Art. 287) 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 "Connection of power networks of the Republic of Moldova and Romania, the II stage" 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 No. 717/2024

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 "Connection of power networks of the Republic of Moldova and Romania, the II stage"

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 "Connection of power networks of the Republic of Moldova and Romania, the II stage" (further - the Project), namely:

1.1. application of exemption of the value added tax (further - the VAT) without the deduction right, from excises, from customs duties, from collection for goods in the course of which use the environment is polluted in case of commodity import and/or the services intended for project implementation is exclusive from the sources provided in the Credit agreement between the Republic of Moldova and the European Bank for Reconstruction and Development for further project implementation;

1.2. application of exemption of the VAT with the deduction right, from excises, from collection for goods in the course of which use the environment is polluted in case of commodity import and/or the services intended for project implementation is exclusive from the sources provided in the Credit agreement between the Republic of Moldova and the European Bank for Reconstruction and Development for further project implementation.

2. The Customs Service provides exemption of the VAT without the deduction right, from excises, from customs duty in case of customs clearance of the imported goods intended for project implementation is exclusive from the sources provided in the Credit agreement between the Republic of Moldova and the European Bank for Reconstruction and Development for further project implementation.

Supporting documents for application of exemption of import payments are:

2.1. the letter on the official form of GP "Moldelectrica" signed by official / person the given right to sign in which are specified:

2.1.1. name of the agreement;

2.1.2. name of the project;

2.1.3. name of the beneficiary of the project;

2.1.4. the name of business entity who will perform import;

2.1.5. customs value of goods and their quantity;

2.2. tax delivery note (invoice);

2.3. 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:

3.1. letters on the official form of GP "Moldelectrica" signed by official / person the given right to sign in which are specified:

3.1.1. name of the agreement;

3.1.2. name of the project;

3.1.3. name of the beneficiary of the project;

3.1.4. name of services;

3.2. the tax delivery note (invoice) or 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 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 only from the sources provided in 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 collection for goods in the course of which use the environment is polluted and to local suppliers of the excises and/or collection delivered on the territory of the Republic of Moldova for project implementation, compensation for goods in the course of which use the environment is polluted it is not performed.

5. Suppliers deliver goods and/or render services in the territory of the Republic of Moldova, the VATes except for specified in Item 6, using exemption 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 of GP "Moldelectrica" signed by official / person the given right to sign, and confirmatory that the corresponding goods / services are intended for project implementation.

The letter on the official form of GP "Moldelectrica" signed by official / person the given right to sign, shall contain the following data:

5.1. name of the agreement;

5.2. name of the project;

5.3. name of the beneficiary of the project;

5.4. name and goods quantity or name of services.

6. The goods, services intended for project implementation, acquired at business entities - the residents which are in the territory of the Republic of Moldova and not having tax relations with its budget system when moving through posts of internal customs control are exempted from payment of the VAT without the deduction right, from excises, from customs duty, from collection for goods in the course of which use the environment is polluted. Supporting documents for application of this release are:

6.1. for goods - the documents specified in Item 2;

6.2. for services - the documents specified in Item 3, and the source document confirming rendering services.

7.1. declarations on the VAT reflecting the VAT amount requested to compensation;

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