ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of March 4, 2026 No. 121

About introduction of amendments to the Order GNS No. 317 of 26.06.2020 about approval of the Regulations on the automated information system on creation and turnover of electronic tax waybills of "e-Factura"

According to part (10) article 132-3 of the Tax Code No. 1163/1997 (2007, special release is repeatedly published in the Official monitor of the Republic of Moldova), and also the article III of the Law No. 139/2025, with subsequent changes, I ORDER:

1. The regulations on the automated information system on creation and turnover of electronic tax waybills of "e-Factura" approved by the Order of the State Tax Administration No. 317 of June 26, 2020 (Official monitor of the Republic of Moldova No. 159, Art. 580, from 30.06.2020), to state in the following edition:

To add 1) with Item 36-2 of the following content:

"36-2. In case of application of the mark "Return Charge" by the payer of the VAT the column 10.6 "VAT Rate, %" and the column 10.7 "Total Amount of the VAT, Lei" are not filled in, at the same time the sign" - is specified", and in column 10.8 the total cost of transaction is reflected".

2. This order is published in the Official monitor of the Republic of Moldova and becomes effective since January 1, 2026.

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