ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of December 29, 2025 No. 829

About modification of some orders of the Government (in tax, customs areas and in the field of regulation of internal audit)

Based on the article III of the Law No. 139/2025 on modification of some regulations (The official monitor of the Republic of Moldova, 2025, Art. No. 340-342, 389), parts (2) articles XXVI of the Law No. 187/2025 on modification of some regulations (The official monitor of the Republic of Moldova, 2025, Art. No. 379-380, 491) DECIDES: the Government

1. In the Regulations on compensation of the value added tax approved by the Order of the Government No. 93/2013 (Official monitor of the Republic of Moldova, 2013, Art. No. 27-30, 140), with subsequent changes, to make the following changes:

1.1. in Item 2:

1.1.1. after paragraph two to add with the paragraph of the following content:

"part (5-1) articles 101 of the Tax Code, for exceeding of the VAT amount relating to material values and the acquired services in connection with application by the taxable subject of the measures of simplification provided in article 1017 of the Tax Code;";

1.1.2. add with the paragraph of the following content:

"part (20-9) articles 4 of the Law No. 1417/1997 on enforcement of the Section III of the Tax code";

1.2. in Items 12, the 13 and 16 text "and parts (" to replace 13-8) Articles 4 with the text", parts (13-8) and (20-9) Articles 4";

1.3. in Item 19:

1.3.1. the first offer to state in the following edition: "The term of compensation of VAT amount established in general procedure constitutes 45 days from the date of filing of application about compensation and repayments of the tax liability by offsetting of the value added tax, except as specified compensations of the VAT according to part (20-9) articles 4 of the Law No. 1417/1997 on enforcement of the Section III of the Tax code.";

1.3.2. add with the paragraph of the following content:

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