ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of December 23, 2024 No. 879

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 "The state housing of III"

Based on article 6 of the Law No. 101/2024 on ratification of the Framework agreement on loan between the Republic of Moldova and Development bank of the Council of Europe for project implementation "The state housing of III" (The official monitor of the Republic of Moldova, 2024, Art. No. 202-204, 283) 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 "The state housing of III" 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 December 23, 2024 No. 879

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 "The state housing of III"

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 "The state housing of III" (further - the Project), namely:

1.1. application of exemption of the value added tax (further - the VAT) without the right of deduction, excises, customs duties, 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;

1.2. application of exemption of the VAT with the right of deduction, excises, collection for goods in the course of which use the environment is polluted, by deliveries of the goods and/or services intended for project implementation.

2. The Customs Service provides exemption of the VAT without the right of deduction, excises, customs duty in case of customs clearance of the imported goods intended for project implementation. Supporting documents for application of release from import payments are:

2.1. the letter on the official form issued by the Ministry of infrastructure and regional development, signed by the responsible/authorized person having 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. 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 implementing import of services proves to be true based on the following documents:

3.1. the letter on the official form issued by the Ministry of infrastructure and regional development, signed by the responsible/authorized person having 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. 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. Release from the VAT with the right of deduction, excises, collection for goods in the course of which use the environment is polluted is applied to the goods and/or services delivered in the territory of the country, except for specified in Item 6, intended for project implementation.

5. Suppliers/providers deliver goods and/or services in the territory of the Republic of Moldova using exemption of the VAT with the right of deduction, excise, collection for goods in the course of which use the environment, based on the letter on the official form issued by the Ministry of infrastructure and the regional development signed by the responsible/authorized person having right to sign, confirmatory that the corresponding goods / services are intended for project implementation is polluted.

The letter on the official form issued by the Ministry of infrastructure and regional development shall contain the following elements:

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 and services intended for project implementation, which are purchased from the managing resident subjects being in the territory of the Republic of Moldova and not having tax relations with its budget system when passing through posts of internal customs control are exempted from the VAT without the right of deduction, excises, customs duty, collection for goods in the course of which use the environment is polluted. Supporting documents for application of release are:

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

6.2. for services - the documents specified in subitem 3. 1, and the source document confirming rendering services.

7. Subjects of VAT liability which perform the deliveries of goods and/or services intended for project implementation, exempted from payment of the VAT with the deduction right have the right to compensation of the VAT 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 the State Tax Administration of the statement according to the sample established in appendix No. 1 to the Regulations on compensation of the value added tax approved by the Order of the Government No. 93/2013. Subjects of VAT liability without fail specify the VAT amount requested to compensation in the statement for compensation and submit the following documents and/or information:

7.1. declarations on the VAT in which the VAT amount requested to compensation is reflected;

7.2. registers of accounting of deliveries and acquisitions in which transactions on deliveries and acquisitions are registered;

7.3. the copy of the agreement based on which the deliveries exempted from the VAT with the deduction right are performed;

7.4. in case of rendering services and performance of works - acts of the performed works;

7.5. tax superimposed (invoices) on the deliveries exempted from the VAT with the deduction right;

7.6. the letter on the official form issued by the Ministry of infrastructure and regional development, signed by the responsible/authorized person having right to sign in which proves to be true that the goods/service exempted from the VAT with the deduction right are intended for project implementation.

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