ORDER OF THE MAIN STATE TAX AUTHORITIES OF THE REPUBLIC OF MOLDOVA

of June 21, 2012 No. 446

About approval of the Instruction about order of registration of tax delivery notes in the General electronic register of tax delivery notes

1. Approve the Instruction about order of registration of tax delivery notes in the General electronic register of tax delivery notes according to appendix.

2. To department of management of documents and archiving to bring this order to the attention of all territorial State tax authorities, structural divisions of the Main state tax authorities and GP "Fiscservinform".

3. To provide to management of methodology of tax administration the publication of this order in the Official monitor of the Republic of Moldova.

Appendix

to the Order of the Main state tax authorities of the Republic of Moldova of June 21, 2012 No. 446

The instruction about order of registration of tax delivery notes in the General electronic register of tax delivery notes

I. General provisions

1. This instruction is developed in pursuance of provisions of Art. 118-1 of the Tax code and regulates order of registration of tax delivery notes in the General electronic register of tax delivery notes (further - the Register).

2. Basic concepts:

The general electronic register of tax delivery notes - the electronic register created and managed by the Main state tax authorities in which according to the rules established in article 118-1 of the Tax Code tax delivery notes are registered.

Tax delivery note - standard form of the source document of the strict accounting submitted to the buyer by the subject of the taxation registered in accordance with the established procedure when implementing leviable deliveries.

The buyer (receiver) - legal entity or physical person to which material values are delivered or to which services are rendered.

The user - person having the status of the user electronic tax services based on the agreement signed with GP "Fiscservinform"

The operator - the state company "Fiscservinform" appointed by the Order of the Government No. 344 of 30.04.2009. "About approval of changes which are made to the separate orders of the Government" (The official monitor of the Republic of Moldova No. 89-90/402 of 12:05. 2009) technical and technological administrator of information system of the State Tax Administration.

3. The subjects having the obligation to register tax delivery notes in the Register are:

a) since July 1, 2012 - the subjects of VAT liability served by the Main state tax authorities, the State tax authorities on municipium of Chisinau, the State tax authorities on municipium of Belts and the Comrat management of tax administration of the State tax authorities on the autonomous territorial entity Gagauzia which represent (issue) tax delivery note on leviable delivery in which total rateable value exceeds the amount of 100 000 lei;

b) since January 1, 2013 - all subjects of VAT liability which represent (issue) tax delivery note on leviable delivery in which total rateable value exceeds the amount of 50 000 lei;

c) since August 9, 2013 all subjects of VAT liability which represent (issue) tax delivery note for the performed leviable delivery in which total rateable value of delivery exceeds the amount of 100 000 lei.

The subjects of VAT liability which are not corresponding to the conditions listed in the item a), b) and c), shall not register tax delivery notes in the Register.

5. The issued tax delivery note is subject to registration in the Register within ten working days from the date of issue. This term is determined since the first working day following behind day in which the tax delivery note was written out and expires at twenty four o'clock the last day. The moment of registration of tax delivery note in the Register time of its acceptance in the Register is considered.

The fact of implementation of registration of tax delivery note in the Register is brought to the attention of the supplier by means of the notification of the electronic confirmation on its acceptance in the Register containing exact date and time of acceptance.

6. Are subject to obligatory registration in the Register:

b) the tax delivery notes issued for refakturirovaniye of compensable expenses if cost excluding VAT in this tax delivery note exceeds the stipulated in Clause 118-1 Tax code value;

c) the issued tax delivery notes in which along with leviable deliveries and/or refakturirovaniye of compensable expenses are reflected and exempted from the VAT without the delivery deduction right if the total cost of delivery excluding VAT on this tax delivery note, except for the delivery cost exempted from the VAT without the deduction right exceeds the stipulated in Clause 118-1 Tax code value.

7. Check of registration of tax delivery notes in the General electronic register of tax delivery notes is performed by the buyer, using the electronic service "Check of Tax Delivery Note in GERNN" available on the portal of the electronic tax services www.servicii.fisc.md".

II. Procedure for registration of tax delivery note in the General electronic register of tax delivery notes

8. Registration by the supplier of tax delivery notes in the Register, and also check by the buyer of the fact of compliance of data from provided (issued) supplier tax delivery note with the data reflected in the Register is performed on the website www.servicii.fisc.md, by means of the authorized entrance to "Virtual office of the taxpayer", in the heading "General Electronic Register of Tax Delivery Notes".

9. Introduction of data in the Register is performed with obligatory specifying of the following information from tax delivery note:

a) series and number of tax delivery note;

b) fiscal code of the buyer (receiver);

c) date of the statement of tax delivery note;

d) the delivery date if it does not match date of the statement of tax delivery note;

e) total amount excluding VAT on tax delivery note;

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