PwC Moldova: New documentation rules for certain zero-rated VAT-able supplies

PwC Moldova: New documentation rules for certain zero-rated VAT-able supplies

• 30.05.2014

As of 16 May 2014, the form of the primary document with special regime "invoice" is to be used for zero-rated VAT-able supplies based on art. 104 a) of the Tax Code, including:
• export of goods;
• export of services;
• international transport of goods and passengers;
• airport operator services, sale of tickets for international travel and aircraft ground handling;
• others.

This amendment was introduced by Ministry of Finance Order nr. 45, dated 28 March 2014.

Va atragem atentia ca incepind cu data de 16 mai 2014 urmeaza a fi utilizat formularul tipizat de document primar "Factura " pentru livrarile impozabile cu TVA la cota zero in baza art. 104 a) al Codului fiscal, inclusiv pentru:

• export de marfuri;
• export de servicii;
• toate tipurile de transporturi internationale de marfuri şi pasageri;
• serviciile operatorului aerodrom (aeroport), de comercializare a biletelor de calatorie in trafic international si de deservire la sol a aeronavelor;
• altele.

Aceasta modificare a fost introdusa prin Ordinul Ministerului Finantelor nr. 45 din 28 martie 2014.
 

PricewaterhouseCoopers (PwC) Moldova

PwC helps organisations and individuals create the value they’re looking for. We’re a network of firms in 157 countries with more than 208,000 people who are committed to delivering quality in assurance, tax and advisory services. This network structure provides PwC member firms with the flexibility to operate simultaneously as local businesses, but also on a global scale, creating a platform through which member firms share knowledge, skills and resources and delivery services of consistently high quality to international and local clients. PwC started operations in Moldova in 1996. It has continuously expanded the scope of its services and currently offers a full range of professional services to both international and Moldovan enterprises. Overseen by 16 partners and employing over 600 specialists and support staff, PwC operates in Romania and Moldova from a network of four offices in Bucharest, Timisoara, Cluj-Napoca, Constanta and Chisinau.