ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of December 4, 2024 No. 587

About introduction of amendments to the Order of the State Tax Administration No. 317 of June 26, 2020. About approval of the Regulations on the automated information system on creation and turnover of electronic tax waybills of "e-Factura"

According to the h. (10) Art. 132-3 of the Tax code No. 1163-XIII of April 24, 1997 (repeated publication: Monitorul Oficial al Republicii Moldova, 2007, special release), with subsequent changes, and according to provisions of item 35 of the Art. II of the Law No. 214/2024 on modification of some regulations (relating to budget and tax and customs policy) I ORDER:

1. The regulations on the automated information system on creation and turnover of electronic tax waybills of "e-Factura" approved by the Order of the State Tax Administration No. 317 of 26.06.2020 (Monitorul Oficial al Republicii Moldova No. 159, Art. 580, from 30.06.2020), to change as follows:

To add 1) with Item 6-1 of the following content:

"6-1. The economic agent registered as the payer of the VAT by delivery of goods/services, except for deliveries of electrical energy, heat energy, natural gas, services of telecommunication and utilities, shall provide to the buyer (receiver) electronic tax waybill (e-invoice) in case of deliveries:

- to the business entity who is in the territory of the Republic of Moldova and not having tax relations with its budget system;

- the items intended for projects implementation, provided with 1) Art. 104 of the Tax code.".

2. This order is published in Monitorul Oficial al Republicii Moldova and becomes effective since January 1, 2025.

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