of March 27, 2026 No. 47
About introduction of amendments to the Order of the Ministry of Finance No. 118/2017 on approval of standard form of the source document of the strict reporting "Tax delivery note" and Instructions for its filling
Based on the Art. 105, Art. 117 of the Tax code No. 1163/1997 (special release is repeatedly published of 08:02 in the Official monitor of the Republic of Moldova. 2007), with subsequent changes, and also according to the item of 6 subitems 2) Regulations on the organization and functioning of the Ministry of Finance approved by the Order of the Government No. 696/2017 (The official monitor of the Republic of Moldova, 2017, to No. 329, of the Art. 801), I ORDER:
1. The order of the Ministry of Finance No. 118/2017 on approval of standard form of the source document of the strict reporting "Tax delivery note" and Instructions for its filling (The official monitor of the Republic of Moldova, 2017, No. 340-351, 1750) to change the Art. as follows:
1.1. Preamble after the text "Based on Art. 11 of the h. (2) the Law on financial accounting No. 113-XVI of April 27, 2007 (it is repeatedly published in the Official monitor of the Republic of Moldova, 2014, No. 27-34, the Art. 61)" to add with the text ", Art. 12 of the Law on financial accounting and the financial reporting No. 287/2017 (The official monitor of the Republic of Moldova, 2018, No. 1-6, the Art. 22),".
1.2. Item 11 of the Instruction for filling of standard form of the source document of the strict reporting "Tax delivery note" (2) to change appendix No. as follows:
1.2.1. In the subitem 26) to add with the new paragraph of the following content at the end:
"In case of delivery to final consumers of electrical energy, gas, heat energy application of the signature of the supplier on copy of the tax superimposed buyer is not obligatory.".
1.2.2. At the end to add with the new paragraph of the following content:
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