Approved by the Ministry of Finance of the Republic of Moldova of August 8, 2000 No. (10-13-01/2-3982)39

REGULATIONS ON COMPENSATION (RETURN) OF TAX AMOUNTS ON VALUE ADDED

I. General provisions

1.1. This provision determines the right and procedure for calculation and compensation (return) of VAT amounts according to provisions III of the Section of the Tax code of the Republic of Moldova "Value added tax" N1415-XIII of December 17, 1997, the Law on the budget for the corresponding year.

1.2. In this Provision concepts which values are stipulated in the relevant articles of the legal acts listed in Item 1.1 are used.

II. Right to compensation (return) of VAT amounts

2.1. The taxpayers registered as taxpayers on value added have the right of compensation (return) of the value added tax in the following cases:

- taxation of goods (services) of the VAT in the zero rate established by Art. 104 (except for the item b) the III Section of the Tax code of the Republic of Moldova) on delivery of goods, services to export and all types of the international passenger and freight transportation;

- according to the procedure established by the Law on the budget for the corresponding year for the deliveries assessed on zero or reduced rate on which compensation (return) of VAT amounts is provided.

2.2. According to Article 102, part (8), by deliveries of goods, services to export, including transport, compensation (return) of VAT amounts on acquired inventory items, services in case of confirmation of the foreign receiver about goods receipt, services is allowed. In cases when idea of confirmation of the foreign receiver of goods receipt, services is impossible, economic agents submit other documents specified in Items 4.7. a), b), c), d) this provision.

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