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PwC by your side 24/7: Approval of list of companies required to use electronic tax invoices (e-factura)

March 27, 2019

We inform you that, based on Tax Code article 117, paragraph (11), the STS has approved the list of companies required to use electronic tax invoices (e-factura).

You can access the full list here 

Please note that, in accordance with Tax Code article 102 (18), for purchases from suppliers included on this list, taxpayers are entitled to deduct the amount of VAT paid or to be paid only if the supplier has issued an electronic tax invoice in the manner established by the STS.

[Source: STS Decision no. 124 dated 15 March 2019, Official Monitor of the Republic of Moldova no. 101 - 107 (7024 – 7030) dated 22 March 2019]

We are at your disposal with additional information on the above subject or any other issues of interest to you.

Yours faithfully,
PwC TLS Moldova Team


Va informam ca, in temeiul articolului 117 alineatul (11) din Codul fiscal, SFS a aprobat lista agentilor economici obligati sa utilizeze factura fiscala electronica (e-factura).

Lista completa o puteti accesa la urmatorul link

Va rugam sa aveti in vedere ca, in conformitate cu articolul 102 alineatul (18) din Codul fiscal, in cazul procurarilor efectuate de la furnizorii inclusi in aceasta lista, subiectii impozabili vor avea dreptul la deducerea sumei TVA - achitata sau care urmeaza a fi achitata - doar daca dispun de factura fiscala electronica, eliberata de furnizor in modul stabilit de SFS.

[Sursa: Ordinul SFS nr. 124 din 15 martie 2019, publicat in Monitorul Oficial al Republicii Moldova nr. 101 - 107 (7024 – 7030) din 22 martie 2019]

Va stam la dispozitie cu informatii suplimentare privind subiectul de mai sus sau orice alte probleme de interes pentru dumneavoastra.

Cu cele mai bune urari,

Echipa TLS a PwC Moldova
 


PricewaterhouseCoopers (PwC) Moldova



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