ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of February 1, 2013 No. 93

About approval of the Regulations on compensation of the value added tax

For the purpose of execution of provisions of Articles 101, 101-1, 101-3  and 101-4 Tax codes No. 1163-XIII of April 24, 1997 (repeated publication: The official monitor of the Republic of Moldova, 2007, special release), with subsequent changes and amendments, DECIDES: the Government

1. Approve Regulations on compensation of the value added tax it (is applied).

Approved by the Order of the Government of the Republic of Moldova of February 1, 2013 No. 93

Regulations on compensation of the value added tax

I. General provisions

1. The regulations on compensation of the value added tax (further - the Provision) determine procedure for compensation of tax amounts on value added (VAT) according to provisions of the Section III of the Tax code "Value added tax".

2. Subjects of VAT liability have the right to compensation of VAT amounts in the cases provided:

part (3) article 101 of the Tax Code, in case of supply activity, liable to VAT according to paragraph one of Item b) article 96 of the Tax Code;

part (5) article 101 of the Tax Code, in case of supply activity, liable to VAT according to Items, Items and), b), b-1), f), g), h) and i) article 104 of the Tax Code and part (13), Item and) speak rapidly parts (13-4), Item and) (13-5), parts (13-6), (13-7) and 13-8 articles 4 of the Law No. 1417-XIII of December 17, 1997 on enforcement of the Section III of the Tax code;

part (6) article 101 of the Tax Code, in case of supply activity within agreements of leasing;

article 101-1 of the Tax Code in edition of the Law No. 257/2020 on modification of some legal acts, on capital investments (costs) made in connection with capital repairs

article 101-1 of the Tax Code, in edition of the Law No. 267 of December 23, 2011 on modification and amendments in some legal acts, on capital investments (costs) performed since January 1, 2012;

article 101-1 of the Tax Code, in edition of the Law No. 71 of April 12, 2015 on modification and amendments in some legal acts, on capital investments (costs) performed to the factory buildings (intended for production of goods or services) since May 1, 2015;

article 101-4 of the Tax Code for capital investments (costs) within public and private partnership of national value;

article 101-6 of the Tax Code in edition of the Law No. 356/2022 on modification of some regulations for excess of the VAT amount connected with purchase (including the VAT for import) goods and services, over the amount of the estimated VAT.

3. The economic agents who are not registered as payers of the VAT have the right to compensation of the VAT only in cases, the provided articles 101-3 and 101-4 of the Tax Code.

4. Compensation of VAT amounts from the budget is implemented according to the solution of management of the State Tax Administration.

5. This Provision is applied in cases of compensation of the VAT, irrespective of the tax period(s) for which compensation of the VAT, taking into account prescriptive limit, stipulated in Clause 266 Tax codes is not requested.

6. If the subject of the taxation does not address for compensation of VAT amounts, excess of the amounts subtracted over the amounts added on the performed leviable deliveries is reflected as the passing deduction on the following tax period.

II. Procedure for the request for compensation of VAT amounts

7. Subjects of the taxation address for compensation of the VAT, submitting in the State Tax Administration the application in the form established in appendix No. 1 to this Provision. The VAT amount requested to compensation is without fail specified in the statement for compensation. If the required VAT amount is not specified, the application is not considered.

8. The VAT amount requested to compensation shall correspond to the amount specified in the Declaration on the VAT, except as specified requests for compensation of the VAT based on articles 101-3 and 101-4 of the Tax Code for the economic agents who are not registered as subjects of the taxation. In case of request of compensation of the VAT according to part (13-8) articles 4 of the Law No. 1417/1997 on enforcement of the Section III of the Tax code taxable applicants do not reflect the amount requested for compensation in the declaration VAT.

9. Ceased to be valid according to the Order of the Government of the Republic of Moldova of 24.06.2020 No. 418

10. If after decision about compensation of the VAT the taxpayer did not submit the application for repayment of the tax liabilities by compensation and/or compensation of money, the current of the term established for compensation of the VAT stops for term from the date of decision before date of submission by the taxpayer of the statement for repayment of the tax liabilities by compensation and/or compensation of money.

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