of June 17, 2003 No. (17-13-02/1-2392)12
About compensation of the VAT in case of supply activity of goods to free enterprise zones from other customs area of the Republic of Moldova
Transfer Territorial state tax authorities
Due to the arriving requests on the issue of compensation of the VAT in case of supply activity of goods, services to free enterprise zones from other territory of the Republic of Moldova, GGNI reports the following.
According to Art. provisions 7, h (10) the Law on free enterprise zones N 440-XV of 27.07.01, deliveries of goods (services) to free enterprise zones from other part of customs area of the Republic of Moldova are equated to export, and deliveries of goods (services) from the free enterprise zone to other part of customs area of the Republic of Moldova are equated to import and are regulated by the legislation.
Thus, proceeding from provisions of the Art. of 104 lit. A) the Tax code, goods and services for export are assessed with the VAT on zero rate, and according to Art. 101 (5) the Tax Code, the subject of the taxation which performed delivery on zero rate has the right to compensation of the VAT according to the Instruction of GGNI about compensation of the VAT N 6 of 30.11.02.
According to item 28 of the specified Instruction, the taxpayers who addressed for compensation of VAT amounts, for delivery confirmation, performed to free enterprise zones from other part of customs area of the Republic of Moldova, shall submit the following documents:
- the copy of the customs declaration about commodity importation by the resident of zone to the free enterprise zone from other territory of the Republic of Moldova;
- confirmation of Customs Department about commodity importation to the free enterprise zone from other part of customs area of RM;
- delivery agreement;
- tax delivery note with seal of customs authority on the delivery performed on zero rate of the VAT in which the free enterprise zone appears destination;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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