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, 101-4 and 101-6 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).

2. Declare invalid the Order of the Government No. 1024 of November 1, 2010. "About approval of the Regulations on compensation of the value added tax" (The official monitor of the Republic of Moldova, 2010, Art. No. 214-220, 1136).

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 (5-1) articles 101 of the Tax Code, for exceeding of the VAT amount relating to material values and the acquired services in connection with application by the taxable subject of the measures of simplification provided in article 1017 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 exceeding of the VAT amount connected with purchase (including the VAT for import) goods and services, over the amount of the estimated VAT;

part (20-9) articles 4 of the Law No. 1417/1997 on enforcement of the Section III of the Tax code.

3. The economic agents who are not registered as payers of the VAT have the right to compensation of the VAT only in the cases provided by 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.

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