ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of March 5, 2025 No. 114

About approval of the Regulations on provision of tax and customs privileges during the importing and/or deliveries of the goods and/or services intended for project implementation "Connectivity of rural districts of Moldova" and the Project V on rehabilitation of roads in Moldova

Based on article 6 of the Law No. 53/2024 on ratification of the Credit agreement between the Republic of Moldova and the European Bank for Reconstruction and Development for project implementation of V on rehabilitation roads in Moldova (The official monitor of the Republic of Moldova, 2024, Art. No. 112-117, 179), article 6 of the Law No. 176/2024 on ratification of the Credit agreement between the Republic of Moldova and the International Bank for Reconstruction and Development for project implementation "Connectivity of rural districts of Moldova" (The official monitor of the Republic of Moldova, 2024, Art. No. 308-310, 452) and article 6 of the Law No. 177/2024 on ratification of the Agreement on financing between the Republic of Moldova and International Development Association for project implementation "Connectivity of rural districts of Moldova" (The official monitor of the Republic of Moldova, 2024, Art. No. 308-310, 454) DECIDES: the Government

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 "Connectivity of rural districts of Moldova" and the Project V on rehabilitation of roads in Moldova 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 March 5, 2025 No. 114

Regulations on provision of tax and customs privileges during the importing and/or deliveries of the goods and/or services intended for project implementation "Connectivity of rural districts of Moldova" and the Project V on rehabilitation of roads in Moldova

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 "Connectivity of rural districts of Moldova" and the Project V on rehabilitation of roads in Moldova (further - projects), namely:

1.1. procedure for 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 projects implementation;

1.2. procedure for application of release from the VAT with the deduction right, from excises, collection for goods in the course of which use the environment is polluted, in case of commodity import and/or the services intended for projects 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 projects implementation.

Supporting documents for application of release from import payments are:

2.1. the letter on the official form issued to GP "Public Administration of Highways" which is in process of reorganization, or, proceeding from circumstances, Customs Service, 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 projects;

2.1.3. name of the beneficiary of projects;

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 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 GP "Public Administration of Highways" which is in process of reorganization, or, proceeding from circumstances, Customs Service, 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 projects;

3.1.3. name of the beneficiary of projects;

3.1.4. name of services;

3.2. tax superimposed (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 by deliveries of the goods and/or services in the territory of the Republic of Moldova except for specified in Item 6, intended for projects implementation.

For 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 projects 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 is polluted, based on the letter on the official form issued to GP "Public Administration of Highways" which is in process of reorganization or, proceeding from circumstances, Customs Service, confirmatory that the corresponding goods / services are intended for projects implementation.

In the letter on the official form issued to GP "Public Administration of Highways" which is in process of reorganization, or, proceeding from circumstances, Customs Service, signed by the authorized official person / person given right to sign are specified:

5.1. name of the agreement;

5.2. name of projects;

5.3. name of the beneficiary of projects;

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