ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of October 25, 2024 No. 516

About approval of the Instruction about cancellation of registration as the payer of the VAT

For the purpose of optimization of tax administration of the VAT and in pursuance of provisions of Art. 113 of the Tax code I ORDER:

1. Approve the Instruction about cancellation of registration as the payer of the VAT 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

to the Order of the State Tax Administration of the Republic of Moldova of October 25, 2024 No. 516

The instruction about cancellation of registration as the payer of the VAT

1. Initiation of the procedure of cancellation of registration as the payer of the VAT is performed according to Art. 113 of the Tax code.

The procedure of cancellation of registration as the payer of the VAT is performed by means of the Automated information system "e-Cerere" (SIA "e-Cerere").

2. Initiation of the procedure of cancellation of registration as the payer of the VAT is performed:

1) at the initiative of the subject of the taxation - in case of the termination of deliveries, liable to VAT, by means of the adequate notice (statement) provided to the State Tax Administration (further - GNS) (h. (1) Art. 113 of the Tax code);

2) at the initiative of GNS - in case of the situations specified in the h. (2) Art. 113 of the Tax code:

a) the subject of the taxation did not provide the declaration on the VAT for one tax period;

b) provided information about the location of the subject and the location of its divisions is doubtful;

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