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Tax invoice and e-Factura

Tax invoice, instructions for filling out. Electronic tax invoice "e-Factura"

VAT invoicing EU rules. Details

according to paragraph 16), art. 93 of the Tax Code of the Republic of Moldova.

16) Tax invoice - a standard form of a primary document of strict reporting on paper or in electronic form, presented to the buyer (recipient) upon delivery of goods, services.

According to clause 3, Appendix No. 2 to the Order of the Ministry of Finance No. 118 of August 28, 2017, Instructions for filling out the standard form of the primary document of strict reporting "Tax invoice"

3. "Tax invoice" is a standardized form of primary document with special regime (strict reporting), paper based or in electronic form, which is used in the following cases:

  • 1) supply of goods, assets, including cases when shipping notices were issued:
    • a) subject to VAT in accordance with the provisions of Section III of the Tax Code;
    • b) not subject to VAT.
  • 2) provision of services and performance of works, with the exception of financial services provided by financial institutions, microfinance organizations, savings and loan associations:
    • a) subject to VAT in accordance with the provisions of Section III of the Tax Code;
    • b) not subject to VAT.
  • 3) transportation of assets within the territorially disintegrated subject, as well as outside the subject without transfer of ownership;
  • 4) transfer of assets for leasing, rent, property lease or usufruct;
  • 5) re-invoicing of reimbursed expenses in accordance with the provisions of par. (10) art. 1171 of the Tax Code.
  • STATE FISCAL SERVICE, ORDER, Nr. 317 from 26-06-2020, on the approval of the Regulation on the automated information system for the creation and circulation of electronic tax invoices "e-Factura"
    e–Factura, mandatory from 1 July 2020.
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    If goods, works, services or materials are delivered but NOT paid for, then:

    • for the seller (supplier) - this is accounts receivable
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