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Elements of an Tax Invoice of Republic of Moldova
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Elements of an Tax Invoice of Republic of Moldova
According to
article 117, part (2) of the Tax Code of the Republic of Moldova
, the
Tax invoice
must include the following information:
1) current number of the Tax Invoice;
2) name (company name), address and fiscal code (TIN, Tax ID) of the supplier;
3) issue date of the tax invoice;
4) the delivery date, if it does not correspond to the issue date of the Tax invoice
5) name (company name), address and fiscal code (TIN, Tax ID) of the purchaser;
6) type of delivery;
7) for each type of supply of goods, services:
a) quantity of the goods;
a
1
) the purchase / delivery price and in case of the socially important goods delivery - the amount of the cumulative commercial markup;
b) unit price without VAT;
c) VAT rate;
e) the total amount of the delivery of goods, services to be paid;
f) the total amount of VAT.
Standard form of the primary document of strict reporting "Tax invoice" (Appendix No. 1 to the Order of the Ministry of Finance No. 118 of 08.28.2017)
Download PDF
Appendix to the standard form of the primary document of strict reporting "Tax invoice" (Appendix No. 1a to the Order of the Ministry of Finance No. 118 of 08.28.2017)
Download PDF