Moldovan enterprises to use single tax invoice as of 28 October

Chisinau, 20 October /MOLDPRES/ - All economic entities having status of payers of value added tax (VAT) and the ones which are not registered as VAT payers, but are obliged to maintain the accounting record, will use, in the process of carrying out the economic and financial activity, a form with special regime – single tax invoice for the documentation of both the deliveries taxable with VAT and the non-taxable ones. The regulation enters into force as of 28 October 2017, a head of department at the Finance Ministry, Alesea Boghiu, said at a news conference today. 

Boghiu noted that the goal of this change was to simplify the way of documenting economic operations through the use of a single primary document with special regime, in order to justify operations of delivery of assets and services, no matter the fact whether they are taxable with VAT or not.   

“To facilitate the use by the entity of the typified form of primary document with special regime, Tax Invoice, the form of the new tax invoice, as well as the instruction on its completion were approved. At the same time, the tax invoice will be used also in cases of carriage/conveying of assets without the transfer of the ownership right,” Alesea Boghiu also said.   

For his part, the deputy head of department at the State Tax Service (SFS), Igor Stavinschi, said the process of getting tax invoices of new model itself had not been changed. “Just as so far, the entities demanding primary documents of strict book-keeping will be able to further benefit from electronic tax services, which allow their distance ordering from the State Tax Service. At the same time, the price of the new-type tax invoices will not be changed,” Stavinschi said.         

He specified that the stocks of the tax invoices and of the tax invoices made on paper can be used till they are fully exhausted till 28 October.  

According to SFS data, during the last two years, there has been largely spread among tax payers the way of getting the tax invoice through the assigning by SFA of the range of series and number. This procedure is carried out exclusively through electronic ways of communication between the tax authority and tax payers. Thus, during 2016, the State Tax Service gave, by this way, 11.4 million of series and numbers for the independent printing of invoices and tax invoices and 13.8 million of series and numbers have been already issued in the first nine months of this year.  

(Reporter A. Ciobanu, editor L. Alcaza)