Approved by the Main state tax authorities of the Republic of Moldova of July 23, 2001 No. 10

The instruction about compensation of tax amounts on value added of the Republic of Moldova

I. General provisions

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

2. In this instruction concepts which values are stipulated in the relevant articles of the laws listed in Item 1 are used.

II. Right to compensation of VAT amounts

3. The subjects registered as taxpayers on value added have the right to compensation of the value added tax in the following cases:

- taxation of goods (services) for export and all types of international carriages of goods and passengers of the VAT on the zero rate established by the Art. 104 (a) of the Section III of the Tax code;

- taxation of goods of the VAT on the zero rate established by the Art. 104 (b) of the Section III of the Tax code;

- taxation of goods at the rate of 8% established by the Art. 96 (b) of the Tax code according to which compensation of VAT amounts according to Art. 101 (3) the Tax code is provided;

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