LAW OF THE REPUBLIC OF MOLDOVA

of November 9, 2023 No. 325

About modification of some regulations (assistance of entrepreneurial activities-II)

The Parliament adopts this organic law.

Art. I. - In the Tax code No. 1163/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes to make the following changes:

1. Part (articles 85 after the word "are signed" to add 1) with the words "with own hand or by putting down of the digital signature".

2. Part (Article 102 to add 10) with Item d) the following content:

"d) cash checks / fiscal documents issued by the control and cash equipment connected to the Automated information system "Electronic Monitoring of Sales" on purchases which cost by each check does not exceed 2000 lei including the VAT and constitutes no more than 10 thousand lei for one tax period, on condition of their payment by the payment business card.".

3. In part (2) Article 103:

Item b) after the word "condition" to add with words ", except for provided in the Item b-1).";

add part with the Item b-1) of the following content:

"b-1) the domestic goods which are earlier exported with use of post services and returned within three months from the date of export in steady-state condition. If when exporting the VAT amount for the corresponding goods was compensated, the taxpayer shall calculate and declare VAT amount in month in which there was return of goods;".

4. In Item and) parts (3) Article 117 of the word ". Upon termination of the working day data of the daily report of closing of the control and cash equipment are entered in the register of the control and cash equipment" to exclude.

5. Part (Article 117-1 to add 4) with the words "on the document issued on paper or the qualified digital signature-on the electronic document.

6. In Item 13) Article 129 in the third offer of the word "100 lei" shall be replaced with words "500 lei".

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