of December 18, 2015 No. 203
About entering of amendments and changes into the Order of the Ministry of Finance No. 47 of 31.03.2010.
In pursuance of provisions of the Law on financial accounting No. 113-XVI of April 27, 2007 (The official monitor of the Republic of Moldova it is reissued in 2014 by Art. No. 27-34, 61) and the Orders of the Government No. 294 of 17.03.1998 "About accomplishment of the Presidential decree of the Republic of Moldova No. 406-II of December 23, 1997" (The official monitor of the Republic of Moldova, 1998, 288) I ORDER to Art. No. 30-33,:
Make the following additions and changes to the Instruction about procedure for filling of delivery note approved by the Order of the Ministry of Finance No. 47 of 31.03.2010.
1. Add Item 5 with the following offer:
"In case of seal of the delivery note generated in the e-Factura system and also in case of independent seal of delivery notes the subjects who acquired the right to it, specifying of sequence number of copy on the form of delivery note is not obligatory.
In supplement to the delivery note published independently series and number of appendix is not specified".
2. To add Item 6 after words of "appendices to delivery note" with the text "printed on a centralized basis".
3. To state Item 7 of the Instruction on procedure for filling of the delivery note approved by the Order of the Ministry of Finance No. 47 of 31.03.2010 in the following edition:
"7. The business entities having computer system of primary accounting have the right of independent seal of delivery notes and appendices to them on special paper with protective marks for documentation of the deliveries. Degree of protection of paper for independent seal of delivery notes and appendices to them is determined according to requirements and opportunities of the taxpayer.
The statement on provision of the right to independent seal of delivery notes and appendices to them is performed by giving of request through the electronic system "Comanda on-line".
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