Service providers under public procurement contracts to be required to use E-bill from 1 July

Chisinau, 5 June /MOLDPRES/- The State Tax Service (SFS) announces that when delivering in the framework of procurement contracts, suppliers will be forced to use E-bill starting from 1 July, according to some amendments and additions to the Tax Code in December 2017.

Thus, when taxable supplies are made subject to VAT in public procurement in the country, taxable persons are required to provide the buyer (beneficiary) e-bill. The provisions shall not apply to deliveries of electricity, heat, natural gas, electronic communications services and utilities.

E-invoice will become mandatory on the delivery of goods or services starting from 1 July 2019, regardless of the period during which the public procurement contract was concluded.

The supplier may issue the electronic tax invoice by choosing short or long life cycle. Long working cycle requires that electronic tax bill become "finished" after digitally signed by the Buyer, and short life cycle implies that e- tax bill will act as "finished" after signing it with the second signature of Supplier.