ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of October 8, 2025 No. 658

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 "Optimization of system of centralized heat supply in municipium of Chisinau"

Based on article 4 of the Law No. 203/2025 on ratification of the Contract on financing between the Republic of Moldova, JSC Termoelectrica and the European Investment Bank about project implementation "Optimization of system of centralized heat supply in municipium of Chisinau" (The official monitor of the Republic of Moldova, 2025, Art. No. 381-384, 501), the Government DECIDES:

1. Approve Regulations on provision of tax and customs privileges during the importing and/or deliveries of the goods and/or services intended for project implementation "Optimization of system of centralized heat supply in municipium of Chisinau" 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 October 8, 2025 No. 658

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 "Optimization of system of centralized heat supply in municipium of Chisinau"

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 "Optimization of system of centralized heat supply in municipium of Chisinau" (further - the project), namely:

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

1.2. application of release from the VAT with the deduction right, from excises, 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.

2. The Customs Service provides release from the VAT without the deduction right, from 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 to JSC Termoelectrica, signed by the authorized official person / person 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;

2.1.6. tax delivery note (invoice);

2.1.7. copy of the agreement of purchase of goods.

3. Application of release from 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 to JSC Termoelectrica, signed by the authorized official person / person 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 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 by deliveries of the goods and/or services in the territory of the Republic of Moldova except for specified in Item 6, intended for project implementation.

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

5. Suppliers/service providers deliver in 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, based on the letter on the official form issued to JSC Termoelectrica, signed by the authorized official person / person given right to sign, confirmatory that the corresponding goods / services are intended for project implementation is polluted.

In the letter on the official form issued to JSC Termoelectrica, signed by the authorized official person / person given right to sign are specified:

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 service.

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 but 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 Item 3, and the source document confirming the fact of rendering services.

7. The subjects of VAT liability performing the deliveries of the goods and/or services intended for project implementation, exempted from 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 application for compensation of VAT amount is submitted in the State Tax Administration 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 data:

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