of July 30, 2024 No. 358
About approval of form of the Certificate on certification as the payer of the VAT
For the purpose of ensuring application of tax provisions of international treaties, and also according to provisions of Art. 132-3 of the h. (10) and Art. 133 of the h. (1) 17) of the Tax code No. 1163-XIII of April 24, 1997 (переопубликован in Monitorul Oficial al Republicii Moldova, on February 8, 2007, special release) I ORDER to the item:
1. Approve form of the Certificate on certification as the payer of the VAT (further - the Certificate) according to the detailed rules established by the Directive of the Council of the European Union 2008/9/EC of 12:02. 2008, about value added tax return (VAT), provided in Art. 170 of the Directive 2006/112/EU, to the taxable persons who are not founded in the State Party of compensation according to appendix to this order.
2. By means of ministerial information systems payers of the VAT will request issue of the Certificate online.
3. Certificate effective period - one calendar year since date of its issue.
4. Check of authenticity of the Certificate is performed by scanning of the QR code available in the generated form. When scanning the Certificate QR code it is displayed in electronic format which will contain the following elements of automatic identification: the name of the body which issued the document, number and date of issue of the Certificate, information on the taxpayer (the name, the address, type of activity, fiscal code and registration number of the payer of the VAT).
5. The taxpayers specified in item 2 of this order can request y of the State Tax Administration assurance of the Certificate issued in electronic format. Assurance is performed by putting down of stamp of the State Tax Administration of "CORESPUNDE ORIGINALULUI" with indication of position, name, surname and the holographic signature of person certifying the Certificate.
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