of December 10, 2025 No. 135
About change of the Instruction for filling of standard form of the source document of the strict reporting "Tax delivery note" approved by the Order of the Ministry of Finance No. 118 of 28.08.2017.
Based on the article III of the Law on modification of some regulations (The Tax code and the Law No. 1417/1997 on enforcement of the III Section of the Tax code) No. 139/2025 (The official monitor of the Republic of Moldova, 2025, No. 340-342, 389) I ORDER to the Art.:
1. To change the instruction for filling of standard form of the source document of the strict reporting "Tax delivery note" approved by the Order of the Ministry of Finance No. 118 of 28.08.2017 as follows:
The subitem 1) of Item 3 to add 1) with the following text:
"c) applications of the return taxation, according to provisions of Art. 101-7 of the Tax code.".
The subitem 17) of Item 11 to add 2) with the following text:
"For the transactions performed according to Art. 101-7 of the Tax code, the corresponding column is not filled in.".
3) in the subitem 19) Item 11 the text: "In case of the transactions performed according to Item provisions е) and Item f) parts (1) article 95 of the Tax Code, in the corresponding column "The return taxation" is specified" to add with the text mentioning: "In case of the transactions performed according to Item provisions е) and Item f) parts (1) Article 95 and Art. 101-7 of the Tax code, in the corresponding column it is specified - "The return taxation"".
2. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova and is applied, since January 1, 2026.
Minister
Andrian Gavrilitse
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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