Legislation. Tax invoice and Electronic Tax invoice "e-Factura"

User Guide / Tax invoice / Legislation. Tax invoice and Electronic Tax invoice "e-Factura"

Changed: 06.05.2023 17:57

PARLAMENT, item (7), (8) and (9), art.11 (details) of LAW Nr. 287, from 15.12.2017 about accounting and financial reporting
Tax Code of the Republic of Moldova [Ro], TITLE III
Tax Code of the Republci of Moldova [En], TITLE III
- Chapter 1, Article 93. pct.16. defining the term "Tax invoice" (Factura fiscală)
  Tax invoice – a standardized form of primary document with special regime (strict reporting), paper based or in electronic form, submitted to the purchaser (beneficiary) upon delivery of goods or services.
- Chapter 7, Article 108, 109, 109¹ "Tax liability deadlines"
- Chapter 9, Article 117, item 2 "Mandatory details of the Tax invoice (Factura fiscală)"
THE MINISTRY OF FINANCE, ORDER, Nr. 118 from 28-08-2017, on the approval of the standard form of the primary document with special regime "Fiscal invoice" and of the Instruction on its completion
- Standard form of the primary document of strict reporting "Tax invoice" (Appendix No. 1 to the Order of the Ministry of Finance No. 118 of 08.28.2017) Download PDF
- Appendix to the standard form of the primary document of strict reporting "Tax invoice" (Appendix No. 1a to the Order of the Ministry of Finance No. 118 of 08.28.2017) Download PDF
THE MINISTRY OF FINANCE, ORDER, Nr. 65 from 18-04-2019, on approval of the standard form of the primary document with special regime (strict reporting) "Commodity Accompanying Notice" and Regulations on the use of forms of primary documents strict accountability "Commodity Accompanying Notice"
- Standard form of the primary document of strict reporting “Commodity accompanying notice” (AAppendix No. 1 to the Order of the Ministry of Finance No. 65 din 18-04-2019) Descarcă PDF
STATE FISCAL SERVICE, ORDER, Nr. 317 from 26-06-2020, on the approval of the Regulation on the automated information system for the creation and circulation of electronic tax invoices "e-Factura"
e–Factura, mandatory from 1 July 2020.