Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

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

of October 25, 2012 No. 1164

About approval of the declaration form on the VAT and procedure for filling of the declaration on the VAT

(as amended on 12-04-2021)

Based on Art. 133 of the h. (1) the item c) and in pursuance of provisions III of the Section "Value added tax" of the Tax code No. 1163-XIII of April 24, 1997 (repeated publication: Monitorul Oficial al Republicii Moldova, special release of February 8 2007) I ORDER:

1. Approve the declaration form on the value added tax in form according to appendix No. 1 to this order.

2. Approve procedure for filling of the declaration on the value added tax according to appendix No. 2 to this order.

3. The declaration form on the VAT and procedure for filling of the declaration on the VAT approved by this order are applied since submission of the reporting for tax period - January, 2013 (01/2013).

4. Public institution «Center of information technologies in finance» will bring into accord information product for ensuring use of the declaration form on the VAT approved according to this order till December 1, 2012.

5. The corrected declarations on the VAT provided for tax periods July, 2006 - December, 2012, are filled in according to the Order of the chief of the Main state tax authorities No. 128 of 29.06.2006 (Monitorul Oficial al Republicii Moldova, 106-111/377 of 14:07. 2006).

6. Head department on methodology of taxes and fees to provide publication of this order in Monitorul Oficial al Republicii Moldova.

Chief of the Main state tax authorities

Nicolae Vikol

Appendix No. 1

to the Order of the Main state tax authorities of the Republic of Moldova of October 25, 2012 No. 1164

The declaration form on the value added tax

See Appendix (20Kb In original language)

 

Appendix No. 2

to the Order of the Main state tax authorities of the Republic of Moldova of October 25, 2012 No. 1164

Procedure for filling of the declaration on the VAT

I. General provisions

1. The declaration on the VAT is constituted on the official form approved according to appendix No. 1 to this order based on the data reflected in the register of accounting of acquisitions and deliveries.

2. Have the obligation on submission of the Declaration on the VAT:

- the legal entities and physical persons registered or which are subject to registration as payers of the VAT (the subjects of the taxation specified in article 94 Item and) the Tax code);

- the legal entities and physical persons importing services irrespective of, they are registered or not as payers of the VAT (the subjects of the taxation specified in article 94 Item c) of the Tax code);

- legal entities, irrespective of, they are registered or not as payers of the VAT who shall pay the VAT according to the item 29) h. (1) Art. 103 of the Tax code, except for the VAT amounts paid for the imported fixed assets.

II. Procedure for filling

3. The declaration on the VAT contains 22 columns in which the following information registers:

3.1. The tax period – is filled in the form of code – LL/AAAA where:

LL – sequence number of month which corresponds to tax period for which the declaration is submitted;

AAAA – the corresponding year.

Example: in the declaration on the VAT for October, 2012 in the heading "Tax period" it is specified – 10/2012.

3.2. In the column 1 "Deliveries of Goods and Services" the delivery cost of goods, services, liable to VAT at the standard rate, performed in the territory of the Republic of Moldova, including the amounts of advance payments (advance payments) on these deliveries, and also value adjustments of the deliveries assessed at the standard rate, according to Art. 98 of the Tax code, performed in the accounting period for which the Declaration on the VAT is provided is specified.

3.3. In the column 2 "The VAT Amount Relating to Deliveries of Goods and Services" the VAT amount estimated from delivery cost, specified in the column 1, including the VAT amount estimated from the received advance payments (advance payments) on these deliveries and also the VAT amount relating to value adjustments of the deliveries specified in column 1 is specified.

3.4. Columns 1.1 and 2.1 are not filled in.

3.5. In the column 3 "Deliveries of Goods and Services in the Lowered Rates" the delivery cost of goods and services on which according to the current legislation application of the VAT at the reduced rate is provided, including the amounts of advance payments (advance payments) on these deliveries, and also value adjustments of the deliveries assessed on the lowered VAT rates, according to Art. 98 of the Tax code, performed in the accounting period for which the Declaration on the VAT is provided is specified.

3.6. In the column 4 "The VAT Amount Relating to Deliveries of Goods and Services in the Lowered Rates" the VAT amount estimated from delivery cost, specified in the column 3, including the VAT amount estimated from the received advance payments (advance payments) on these deliveries and also the VAT amount relating to value adjustments of the deliveries specified in column 3 is specified.

3.7. In the column 5 "The Deliveries Exempted from the VAT with the Deduction Right" the delivery cost of goods and services on which according to the current legislation release from the VAT with the deduction right, except for advance payment on the forthcoming deliveries is provided is specified.

3.8. In the column 6 "The Deliveries Exempted from the VAT without the Deduction Right" the delivery cost of goods and services which according to the current legislation are exempted from the VAT without the deduction right, except for advance payment on these deliveries, and also value adjustments of the deliveries exempted from the VATes without the right of deduction performed in the accounting period for which the Declaration on the VAT is provided is specified.

3.9. In the column 7 "Import of Services / Return Taxation" it is specified:

- the paid cost or which is subject to payment in case of property acquisition according to litas. e) and f) h (1) Art. 95 of the Tax code;

- the paid cost of services, cost of electricity, the heat energy, natural gas, waters delivered, acquired at legal entities and physical persons – residents which are in the territory of the Republic of Moldova, but have no tax relations with its budget system which according to regulations are not declared in Customs Service;

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.