For the purpose of this Title, the following terms are defined as follows:
1) Value added tax (hereinafter called VAT) - a state tax representing a form of collecting to the budget of a part of the delivered goods value and services provided that are subject to taxation on the territory of Republic of Moldova, as well as of a part of the value of the taxable goods and taxable services imported into the Republic of Moldova.
2) Goods, tangible assets - products of labor in the form of items, consumer goods and technical-economic products, buildings, constructions and other real estate.
3) Delivery of goods - the transfer of ownership of goods through their sale, exchange, gratuitous transfer, partial payment transfer, lending of fungible goods, with the exception of cash means, in-kind wage payment, by other in-kind payments, by sale of the pledged goods on behalf of the pledge debtor, by transfer of goods under the financial leasing contract, transmission of goods by the principal to the commissioner, by the commissioner to the purchaser, by the supplier to the commissioner and by the commissioner to the principal within the implementation of the commission contract;
4) Delivery (provision) of services – activity of providing material and intangible services, consumption and production, including renting, leasing, usufruct, operational leasing, transfer with payment or free of charge of the rights to use any goods, objects of industrial property and copyright objects and related rights; activity of execution with payment or free of charge of the construction and assembly works, repair, scientific research, experimental constructions and other works; activity of providing services by the fiduciary administrator to the buyer and by the fiduciary administrator to the fiduciary administration founder within the fiduciary administration contract realization. It should be considered a delivery performed by the fiduciary administration founder to the fiduciary administrator the services provided by the fiduciary administrator to the buyer within the realization of the fiduciary administration contract.
5) Partial payment – the incomplete fulfillment by the purchaser of his/her obligations towards the supplier.
6) Taxable delivery – delivery of goods, delivery (provision) of services, except those exempt from VAT, without the deduction right, carried out by a subject of taxation in the entrepreneurial activity process.
7) Goods for personal use or consumption – items intended to meet the needs of the owner and/or members of his/her family.
8) Import of goods – bringing in goods on the territory of the Republic of Moldova in accordance with customs legislation.
9) Import of services – services provision by non-resident legal entities and natural persons in the Republic of Moldova to resident or non-resident legal entities and natural persons of the Republic of Moldova, for whom the place of services provision is considered to be the Republic of Moldova.
10) Export of goods – taking out goods from the territory of the Republic of Moldova in accordance with customs legislation.
11) Export of services – services provided by legal entities and natural persons residents of the Republic of Moldova to the legal entities and natural persons, nonresidents of the Republic of Moldova outside the territory of the Republic of Moldova.
12) Specific relations – special relations, peculiar and applicable only to a certain subject or to a concrete circumstance, which differ from the characteristic relations established for similar subjects or circumstances.
14) Agent – a person acting on behalf of another person, but is not his/her employee.
15) Place of delivery of goods, services – place of delivery in accordance with the rules provided at Article 110 and Article 111.
16) Tax invoice – a standardized form of primary document with special regime, paper based or in electronic form, submitted to the purchaser (beneficiary) upon delivery of goods or services.
17) Purchaser (beneficiary) – a natural person or legal entity to whom are delivered tangibles or provided services.
18) Capital investments (expenditures) – costs and expenditures incurred by the economic agent related to capital repairs, creation or/and purchase of fixed assets and intangible assets intended for use in the production process (provision of services / execution of works) which are not reflected in the results of the current period, but are to be assigned to increase the value of the fixed assets and intangible assets.
20) Exemption from VAT with deduction right – exemption from VAT with the right to deduct the amount of VAT paid or to be paid for the purchases made, according to Article 104.
21) Related services - services which, cumulatively, ensure the provision of an adequate framework for the consumption of food, the serving of food, the delivery/provision of serving staff, cooks or cleaning staff, provision of crockery, cutlery, provision of furniture suitable for food consumption, such as tables and chairs, cleaning or disposing of tables, individual advice on food choice, advising customers on the composition and quantity of dishes for certain events. The provision of furniture in an area the main purpose of which is not to facilitate the consumption of food is not an element likely to classify the operation as the provision of related services.