ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of June 16, 2020 No. 76

About approval of the Regulations on compensation of the VAT to the companies - payers of the VAT who registered the VAT amounts which are deductible in subsequent period

According to Article 12 provisions from the article I of the Law on organization of some measures of support of business activity and about modification of some regulations No. 60 of 23.04.2020 (The official monitor of the Republic of Moldova, 2020, No. 108-109 (7437-7438), and Item 13 of the Decision of the commission on emergency situations No. 2 of April 8, 2021 of 25.04.2020 I ORDER:

1. Approve Regulations on compensation of the VAT to the companies - payers of the VAT who registered the VAT amounts which are deductible in subsequent period according to appendix to this order.

2. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

Appendix №1

to the Order of the Ministry of Finance No. 76 of June 16, 2020

Regulations on compensation of the VAT to the companies - payers of the VAT who registered the VAT amounts which are deductible in subsequent period

I. General provisions

1. The regulations on compensation of the VAT to the companies, payers of the VAT who registered the VAT amounts which are deductible in subsequent period (further in the text - the Provision) extend to cases of compensation of the VAT for the following tax periods (further in the text - the period of compensation of the VAT):

- since month of cancellation of the state of emergency declared by the Resolution of Parliament No. 55 of March 17, 2020 and till December, 2020 inclusive;

- since month of cancellation of the state of emergency declared by the Resolution of Parliament No. 55 of March 17, 2020 and till September 30, 2021 - for agricultural producers, victims of natural disasters;

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