ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of March 31, 2010 No. 47

About approval of standard form of the source document of the strict accounting "Delivery note"

In pursuance of Article 11 of the h. (2) the item and) the Law on financial accounting No. 113-XVI of April 27, 2007. (Official monitor of the Republic of Moldova, 2007, No. 90-93/399) of PRIKAZYVAYU:

Approve:

1. Standard form of the source document of the strict accounting "Delivery note" (appendix 1).

2. The instruction about procedure for filling of delivery note (appendix 2).

3. The standard Delivery note form and the Instruction of procedure for filling of delivery note become effective from the date of their publication in the Official monitor of the Republic of Moldova.

Appendix 1

to the Order of the Ministry of Finance of the Republic of Moldova of March 31, 2010 No. 47

Standard form of the source document of the strict accounting "Delivery note"

See Appendix No. 1 (77Kb In original language)

Appendix No. 2

to the Order of the Ministry of Finance of the Republic of Moldova of March 31, 2010 No. 47

The instruction about procedure for filling of delivery note

Part 1. General instructions

1. This instruction is developed on the basis of Article 11 of the h. (2) the item (a), Art. 20 of the Law on financial accounting No. 113-XVI of April 27, 2007 (The official monitor of the Republic of Moldova, 2007, No. 90-93/399, the Art. 399) and in pursuance of the Order of the Government No. 294 of March 17, 1998. "About accomplishment of the Presidential decree of the Republic of Moldova No. 406-II of December 23, 1997" (The official monitor of the Republic of Moldova, 1998, No. 30-33, the Art. 288), with subsequent changes and amendments, establishes procedure for filling of delivery note.

2. The delivery note is standard form of the source document of the strict accounting which is filled by free from VAT deliveries of assets and services (works) in cases:

a) alienations of assets with transfer of property;

b) rendering services and performance of works;

c) transportations of assets within territorially dezintegrirovanny subject, and also out of the subject's limits without transfer of property in case of transfer of assets in conversion, on storage, inspection;

d) transfers of assets in leasing, lease, property employment.

The delivery note is filled in case of deliveries, liable to VAT on zero rate, according to Item and) article 104 of the Tax Code.

4. At the request of receivers (buyers) - citizens the sender (contractor) fills and issues delivery note.

5. The delivery note and appendix to delivery note are filled in 2, 3 or 5 copies as required. In case it is impossible to reflect all names and characteristics of the delivered assets in delivery note, the rendered services and/or the performed works, the appendix to delivery note which is integral part of delivery note is filled.

In case of seal of the delivery note generated in the e-Factura system and also in case of independent seal of delivery notes the subjects who acquired the right to it, specifying of sequence number of copy on the form of delivery note is not obligatory.

In supplement to the delivery note published independently series and number of appendix is not specified.

6. Forms of delivery note and the appendices to delivery note printed on a centralized basis are issued by the State Tax Administration.

7. The business entities having computer system of primary accounting have the right of independent seal of delivery notes and appendices to them on special paper with protective marks for documentation of the deliveries. Degree of protection of paper for independent seal of delivery notes and appendices to them is determined according to requirements and opportunities of the taxpayer.

The statement on provision of the right to independent seal of delivery notes and appendices to them is performed by giving of request through the electronic system "Comanda on-line".

The main state tax authorities will provide implementation of electronic system of the order and automatic issue of series and range of numbers for independent seal of delivery notes.

7-1. The subjects using the electronic waybill have the right of independent seal of the delivery notes on paper generated electronically with the protective marks provided by the automated e-Factura system in the following cases:

a) for documentation of the deliveries performed to the subjects who are not using delivery note electronically;

c) for representation to the superimposed intermediary (carrier) which is not using delivery note electronically in case of documentation of the deliveries performed to the subjects using delivery note electronically;

c) in the situations provided in Item 2 of the subitem c) this Instruction.

8. The faces responsible for filling, the signature of delivery notes are appointed by the order of the head of the subject and bear the personal liability for accuracy of the information, reflected in delivery note.

Part 2. Filling of delivery note when transporting assets

9. The delivery note is filled at least in 2 copies (the first - for the sender, the second - for the receiver).

1) Proceeding from the number of the parties involved in the performed transaction, the delivery note can be filled in 3 copies (the first - for the sender, the second - for the receiver, third - for carrier).

2) If necessary the delivery note is filled in 5 copies:

a) the first copy is stored at the sender and is intended for leave of assets;

b) the second, third and fourth copies certified by the sign and seal of the sender and the signature of carrier (driver) or sender's representative are transferred to the sender or carrier (driver);

c) the second copy is transferred by the representative of the sender or carrier (driver) to the receiver of assets and is intended for their receipt;

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