ORDER OF THE STATE TAX SERVICE OF THE REPUBLIC OF MOLDOVA

of February 13, 2026 No. 79

About modification of the Instruction on the taxpayer registration approved by the Order GNS No. 352/2017

According to provisions of h (10) Art. 132-3 of the Tax code (repeated publication in Monitorul Oficial al Republicii Moldova, special release of 08.02.2007). I order:

1. In the Instruction on the taxpayer registration approved by the Order GNS No. 352/2017 (Monitorul Oficial al Republicii Moldova, 2017, No. 429 – 433, Art. 2234), to make the following changes:

1) Item 3 to add with concept "Fiscal code with the status invalid – code which does not conform to the requirements to structure, format or content established by the legislation and which by the nature cannot be recognized as the valid element of tax identification including in cases when it is incomplete, dummy, wrong, contains invalid characters or combinations or does not correspond officially to the established samples provided by the current legislation.";

To add 2) with Item 64-1 of the following content: "64-1. If the fiscal code is acknowledged to the inappropriate established requirements, the State Tax Administration gives it the special status – "invalid"".

2. This order becomes effective from the date of publication in Monitorul Oficial al Republicii Moldova.

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