Invoice to be replaced by fiscal invoice in Moldova

Chisinau, 21 September /MOLDPRES/ - The invoice will be replaced by the fiscal invoice, according to an order by the Finance Ministry, due to be published in the Official Journal (Monitorul Oficial) of Moldova on 22 September.

Under the document, starting from 28 October 2017, all entities having status of payer of value added tax (VAT), as well as the ones which are not registered as VAT payers, which, according to the legislation, are obliged to maintain book-keeping, will use a form with special regime, Fiscal Invoice, in the carrying out of the economic and financial activity.  

Thus, the fiscal invoice will be used in the following cases: delivery of goods (taxable with VAT, in line with the Title II of the Fiscal Code; non-taxable with VAT); for providing services and carrying out works (taxable with VAT, non-taxable with VAT), at the transportation/transmission of assets with no right to property, at the transmission of assets in leasing and rental and re-invoicing of the compensated expenses.       

Also on 22 September, the instruction on the completion of the fiscal invoice will be published in the Official Journal.

(Reporter A. Ciobanu, editor M. Jantovan)