of February 19, 2001 No. (10-13-02/1-855)16
SOME EXPLANATIONS ABOUT VAT LIABILITY OF TECHNOLOGICAL LOSSES OF GAS
Transfer is made by the Editorial office "BNK" and has unofficial character the State tax authorities of the republic
The Ministry of Finance, in connection with numerous addresses of the economic agents concerning rate of VAT liability of technological losses of gas reports the following.
Considering the fact that the companies transporting gas are not his suppliers, the letter N 10-13-02/2-5875 of 5.12.2000 on the appeal of S.A. "Moldova-Gaz" the Main state tax authorities established compensation of these losses by suppliers to transport enterprises as for transport services which are subject to VAT liability at the rate of 20%.
According to the letter of the National Agency on Regulation in Power N 03-32 of 23.01.2001, according to Methodology of calculation, management and application of rate for natural gas, the cost of natural gas does not join in rate of services for its transportation.
When forming rate for transportation services of natural gas, technologically losses of gas in natural expression is subtracted from amount of the gas which arrived in gas pipelines the main and distribution, that is technological losses of gas do not join in rate of transportation of natural gas.
In too time, in the subsequent addresses of economic agents specifics of the relations between the companies suppliers and the companies transporters from which follows that for the purpose of uniform accounting, the companies transporters, accepting certain amount of gas, perform its delivery to the consumer in the same amount which was received from the supplier are described. Thus, technological losses of gas when transporting are delivered to the consumer at the expense of the companies transporters.
In the same procedure the amount of technological losses of gas is implemented by transport enterprises on behalf of the companies suppliers and, as a result, gas supply by transport enterprises to the companies suppliers is indirectly performed.
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