Tax invoice, instructions for filling out. Electronic tax invoice "e-Factura"
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.
If goods, works, services or materials are delivered but NOT paid for, then:
- for the seller (supplier) - this is accounts receivable
- for the buyer (recipient) - this is accounts payable.
Important information:
- Tax Code of the Republic of Moldova [Ro], TITLE III
Tax Code of the Republci of Moldova [En], TITLE III
- Chapter 1, Article 93. pct.16. defining the term "Tax invoice" (Factura fiscală)
Tax invoice – a standardized form of primary document with special regime (strict reporting), paper based or in electronic form, submitted to the purchaser (beneficiary) upon delivery of goods or services.
- Chapter 7, Article 108, 109, 1091 "Tax liability deadlines"
- Chapter 9, Article 117, item 2 "Mandatory details of the Tax invoice (Factura fiscală)"
- THE MINISTRY OF FINANCE, ORDER, Nr. 118 from 28-08-2017, on the approval of the standard form of the primary document with special regime "Fiscal invoice" and of the Instruction on its completion
- 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
- THE MINISTRY OF FINANCE, ORDER, Nr. 65 from 18-04-2019, on approval of the standard form of the primary document with special regime (strict reporting) "Commodity Accompanying Notice" and Regulations on the use of forms of primary documents strict accountability "Commodity Accompanying Notice"
- Standard form of the primary document of strict reporting “Commodity accompanying notice” (AAppendix No. 1 to the Order of the Ministry of Finance No. 65 din 18-04-2019) Descarcă PDF
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