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

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

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

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;

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, 101-4 and 101-6 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.

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.

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.

III. Actions of the State Tax Administration on the statement of the subject of the taxation

11. The statements for compensation of the VAT adopted by the State Tax Administration, except for statements on compensation of the VAT to the economic agents who are not registered as subjects of the taxation based on articles 101-3, 101-4 and 101-6 of the Tax Code are considered only in cases if the subject of the taxation handed over to the State Tax Administration of the declaration on the VAT for the corresponding tax periods.

11-1. Consideration of cases of compensation of the VAT is performed based on the applications submitted by the taxpayer according to the procedure of their receipt in the State Tax Administration, and also according to the procedure of following of the Items specified in the statement.

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