ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of January 27, 2023 No. 20

About change of the Order of the Main state tax authorities No. 1164 of October 25, 2012 about approval of the declaration form on the VAT and procedure for filling of the declaration on the VAT

Based on h (10) Art. 132-3 of the Tax code No. 1163-XIII of April 24, 1997 (repeated publication: (The official monitor of the Republic of Moldova, special release), with subsequent changes, I ORDER:

1. The order of the Main state tax authorities No. 1164 of 25.10.2012 about approval of the declaration form on the VAT and procedure for filling of the declaration on the VAT (The official monitor of the Republic of Moldova, No. 234-236 of Art. 1375 of 09:11. To change 2012) as follows:

The text of "reporting" to replace 1) In item 3 of the order with the text of "the declaration on the VAT".

Appendix No. 1 to change 2) according to appendix to this order.

3) In appendix No. 2:

a) in item 3 of the word "22 columns" shall be replaced with words "24 columns".

b) cancel subitem 3.4;

c) in subitem 3.7 after the word "Deliveries" to add with the text of "goods and services";

d) in subitem 3.8 after the word "Deliveries" to add with the text of "goods and services";

e) state subitem 3.9 in the following edition:

"3.9. In the column 7 "Import and Acquisition of Services" it is specified:

- the cost of the imported services on which there is obligation on charge of the VAT according to h (2) Art. 109 of the Tax code;

- the cost of the services acquired at legal entities and physical persons - residents which are in the territory of the Republic of Moldova, but have no tax relations with its budget system which according to regulations are not declared in Customs Service, on which there is obligation on charge of the VAT according to h (2) Art. 109 of the Tax code";

f) cancel subitem 3.9-1;

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