Photo: eSP.md
In this context, the list of taxpayers entitled to VAT refunds will be expanded to include those who import and/or purchase in Moldova similar goods classified under five tariff headings (8507 20 200, 8507 30 200, 8507 30 800, 8507 50 000 and 8507 60 000).
Under the draft, they will be entitled to a refund of the excess VAT paid or payable on the purchase/import of the above-mentioned goods, over and above the VAT paid or payable by purchasers (beneficiaries) for the goods supplied and/or services rendered.
To substantiate their entitlement to a VAT refund, taxpayers will be required to submit a customs import document and/or a tax invoice confirming the purchase of the specified goods within Moldova, as well as payment documents confirming the payment of VAT to the Customs Service and/or the supplier for the relevant goods.
Furthermore, the regulation will be supplemented by a new chapter setting out the procedure for determining the amount of VAT eligible for refund for each tax period.
This story was translated with the assistance of artificial intelligence.The translation was also reviewed by the Logos Press editorial team.
Follow our updates
Have information for the newsroom? Share it with Logos-Press
Comments
0No comments yet. You can start the conversation.
Comments are open to readers with a Logos Press account.
Sign in to comment