Invoice for payment IS NOT the primary document of STRICT reporting.
see paragraphs (7), (8) and (9) of article 11 (details), Law No. 287 of 12/15/2017 on accounting and financial reporting.
Issued for goods, works, services, or materials intended for delivery to the Client and serves for internal accounting in the company of the seller and the buyer.
Typical list of elements of an invoice for payment.
Depending on the purpose of the payment, different invoice templates can be used for payment, for example, as here.
Tax Invoice IS the primary document of STRICT reporting.
see Order of the Ministry of Finance of the Republic of Moldova, No. 118 of 08.28.2017, on approval of the standard form of the primary strict reporting document "Tax Invoice" and Instructions for filling it out, as well as, paragraph 3, Instructions for filling out the standard form of the primary strict reporting document "Tax Invoice"
Issued to the buyer (recipient) upon delivery of goods, services and submitted in the form of reports to the State Tax Service of the Republic of Moldova.
Mandatory details of the Tax Invoice
Standard form of the primary document of strict reporting "Tax invoice" (Appendix No. 1 to the Order of the Minister of Finance No. 118 of 08.28.2017). Download PDF
In this way:
