of June 13, 2025 No. 139
About modification of some regulations (The Tax code and the Law No. 1417/1997 on enforcement of the Section III of the Tax code)
The Parliament adopts this organic law.
This law shifts Articles 38, of 39, of 44, Item (h) of Article 59, Item (b) of part (1) Articles 143, Articles 183, 195, Item (e) of part (1) articles 199a, article 207, part (11a) Article 226 of the Directive of Council 2006/112/EU about the general system of the value added tax published in the Official magazine of the European Union by L 347/1 of December 11, 2006, CELEX: 32006L0112, with the last changes made by the Directive of Council (EU) 2022/890 of June 3, 2022.
Art. I. - In the Tax code No. 1163/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes to make the following changes:
1. Add with formula of harmonization of the following content:
"This code shifts Articles 38, of 39, of 44, Item (h) of Article 59, Item (b) of part (1) Articles 143, Articles 183, 195, Item (e) of part (1) articles 199a, article 207, part (11a) Article 226 of the Directive of Council 2006/112/EU about the general system of the value added tax published in the Official magazine of the European Union by L 347/1 of December 11, 2006, CELEX: 32006L0112, with the last changes made by the Directive of Council (EU) 2022/890 of June 3, 2022.".
2. Add Article 93 with Items 1-1) and 1-2) of the following content:
"1-1) Collectable VAT - the VAT amount relating to the taxable deliveries of goods and/or rendering services performed or which are subject to implementation by the subject of the taxation registered as the payer of the VAT and also the VAT amount relating to transactions on which the subject of the taxation shall pay the VAT;
1-2) VAT which is deductible - the VAT amount which is subject to payment or paid by the subject of the taxation registered as the payer of the VAT for the acquisitions made or subject to making.".
3. The paragraph the fourth Item b) Article 96 to state in the following edition:
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