PwC by your side 24/7: Elimination of Invoice from the List of Primary Documents with Special Regime

PwC by your side 24/7: Elimination of Invoice from the List of Primary Documents with Special Regime

• 11.05.2017

The Government of the Republic of Moldova has removed “invoice” from the list of primary documents with special regime. Specifically, the primary documents with special regime "invoice" and "tax invoice" are to be merged into a single primary document with special regime (i.e. tax invoice), irrespective of the VAT regime applicable to the economic transactions.

The new provisions come into force as of 28 October 2017, six months after the publication date. Invoices and tax invoices valid until these amendments enter into force can be used until existing stocks have been exhausted.

[Source: Government Decision no. 238 dated 26 April 2017 on the modification and completion of Government Decision no. 294 dated 17 March 1998, Monitorul Oficial no. 134-143 (6057 – 6066) dated 28 April 2017]

Guvernul Republicii Moldova a aprobat eliminarea facturii din nomenclatorul documentelor primare cu regim special. Mai exact, documentele primare cu regim special „factura" și „factura fiscală" vor fi comasate într-un singur document primar cu regim special (și anume factura fiscală), indiferent de regimul TVA aplicabil operațiunilor economice.

Noile prevederi devin aplicabile după șase luni de la data publicării (adică începand cu 28 octombrie 2017). Formularele facturilor și facturilor fiscale, valabile până la intrarea în vigoare a acestor modificări, vor fi permise spre utilizare până la epuizarea deplină a stocurilor existente.

[Sursa: Hotărârea Guvernului nr. 238 din 26 aprilie 2017 cu privire la modificarea și completarea Hotărârii Guvernului nr. 294 din 17 martie 1998, Monitorul Oficial al Republicii Moldova nr. 134-143 (6057 – 6066) din 28 aprilie 2017]

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