Law on the Approval of the VAT Declaration Form and How to Fill VAT Declaration

Order of the State Tax Inspectorate No 1164 of 25.10.2012 on the approval of the VAT declaration form and how to fill VAT declaration claims declaration form for the value added tax and its form, as well as to approve the procedure for completing the declaration on the value added tax in accordance with this Order applications.

VAT declaration form and procedure for completing the VAT return, as approved by this Order shall apply, starting with the presentation for the fiscal period - January 2013 (01 January 2013).

VAT declaration is made on the official form, approved in accordance with Annex No 1 to this Order on the basis of the data included in the register of acquisitions and supplies.

Obligation to submit a VAT declaration have legal and natural persons registered or required to register for VAT, as well as natural and legal persons importing services, regardless of whether they are registered or not for VAT.

VAT declaration submitted to the tax authority for each tax period within the period specified in Article 115 of the Tax Code, the use of automated methods of electronic reporting, as provided by the Tax Code of the Republic of Moldova.

The full text of the Order is available at the following address:

VAT Declaration Form In Russian Language | VAT Declaration Form in Romanian Language 

Order of the State Tax Inspectorate approval of the VAT declaration form and how to fill VAT return No 1164 as of 25.10.2012.

Published in Monitorul Oficial No 234-236/1375 as of 09.11.2012.

The order takes effect from the date of publication.

The order applies from 01.01.2013.


 

In the night of 24 to 25 October, 2015 the clock is transferred to winter time

The Consultant reports the following:


In the night of 24 to 25 October, 2015 the clock is transferred to winter time.


In this regard, the Consultant reminds the Clients about the need to switch the time at the control and cash registers.

Procedures for Sealing and Unsealing in Moldova

In order to implement the provisions of Articles 133 and 134 of the Tax Code number 1163-XIII from April 24, 1997, there were adopted the "Guidelines on procedures for sealing and unsealing", which was developed as a guide for employees of the State Tax Service, the mandate of which includes sealing process using the seals of the tax authority (Order of the Main State Tax Inspectorate of the Republic of Moldova "On Approval of the Guidelines for Procedures for sealing and unsealing” № 611 from 07.24.2015).

In the night of 28 to 29 March, 2015 the clock is transferred to summer time

The Consultant reports the following: In the night of 28 to 29 March, 2015 the clock is transferred to summer time.



In this regard, the Consultant reminds the Clients about the need to switch the time at the control and cash registers.

Changes and Additions to Tax Legislation

The Parliament of the Republic of Moldova adopted the law on making changes and additions in some legislative acts which are regulating the taxation area (The Law No.172 as of 12.07.2013 on making changes and additions in some legislative acts).

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