ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of November 4, 2025 No. 529

About introduction of amendments to the Order GGNI No. 1164/2012 on approval of form of the declaration on the VAT and procedure for filling of the declaration on the VAT

Based on Article 132-3, of part (10) the Tax code No. 1163/1997 (it is published repeatedly in the Official monitor of the Republic of Moldova, 2007, the special edition) and articles III of the Law No. 139/2025, with subsequent changes, I ORDER:

1. The order GGNI No. 1164/2012 "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 9:11. To change 2012) as follows:

Appendix No. 2 "Procedure for filling of the Declaration on the VAT" to change 1) as follows:

a) State Items 3.9 and 3.10 in the following edition:

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

- the cost of import of services on which there is obligation of calculation of the VAT according to Article 109, part (2) the Tax code;

- the cost of the services acquired at legal entities and physical persons of residents in the territory of the Republic of Moldova which do not consist in the relations with budget system of the Republic of Moldova and, according to the legislation, are not declared in Customs Service on which there is also obligation of calculation of the VAT based on Article 109, part (2) the Tax code.

Besides, in this column the cost of the acquisitions falling under the mode of the return taxation is specified namely:

- the electric power in the territory of the Republic of Moldova, according to Article 101-7, part (2) the Tax code, the taxpayers having the status of the dealer according to Article 101-7, part (3), Items 1, a letters) b);

- the electric power, the heat energy and energy used for chilling through the thermal or cooling networks, acquired by the taxpayer at the supplier who does not have legal address, the residence or regular stay in the Republic of Moldova according to Article 101, part (1-1) Tax code, before the actual import of such energy resources;

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