of June 11, 2026 No. 112
About modification of some regulations (assistance to investments into renewable energy resources with systems of accumulating)
The Parliament adopts this organic law.
Art. I. - Tax code No. 1163/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes to add with Article 101-8 of the following content:
"Article 101-8. Compensation of VAT amount on investments into renewable energy resources with systems of accumulating
(1) Operation of this article extends to the subjects of the taxation registered as payers of the VAT and importing and/or acquiring in the territory of the Republic of Moldova the goods included in tariff line items 8507 20 200, 8507 30 200, 8507 30 800, 8507 50 000, 8507 60 000.
(2) Specified in part (1) subjects of the taxation which the VAT amount paid or which is subject to payment in case of acquisition of inventory items and/or services exceeds the VAT amount paid or which is subject to payment by buyers (receivers) for goods delivered them and/or the rendered services have the right to compensation of the amount of such exceeding. The amount which is subject to compensation cannot exceed the VAT amount paid for the goods specified in part (1). Compensation of VAT amount is performed according to the procedure, established by the Government.
(3) Compensation of VAT amount according to provisions of this Article is performed only to subject of the taxation on which the decision on compensation of VAT amount is made, on account of repayment of its debts to the national public budget, and in the absence of debts - according to the statement of the subject of the taxation - on account of its future obligations to the national public budget or on the bank and/or payment account of the subject of the taxation.
Compensation of VAT amount on account of repayment of debts of creditors of the subject of the taxation on which the decision on compensation of VAT amount, including legal entities and physical persons - cessionaries is made is forbidden.".
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