On Amending Order No.115 Of The Ministry Of Finance 06.09.2010

Original Language Title: cu privire la modificarea ordinului Ministerului Finanțelor nr.115 din 06.09.2010

Read the untranslated law here: https://www.global-regulation.com/law/moldova/5967982/cu-privire-la-modificarea-ordinului-ministerului-finanelor-nr.115-din-06.09.2010.html

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To implement the Accounting Law No.113-XVI of 27 April 2007 (republished in the Official Gazette of the Republic, 2014 nr.27-34, 61, as amended and supplemented) and Section 3 paragraph 3 of the Government Decision .294 from 17.03.1998 "on the execution of Presidential Decree 406-II of 23 December 1997 '(Official Gazette of the Republic of Moldova, 1998, nr.30-33, art.288 with subsequent amendments)


1. Subpct.3 point 1) of the Ministry of Finance Order No.115 of 06.09.2010 is excluded.
2. Point 5 of the Ministry of Finance Order No.115 of 06.09.2010 is given the following wording:
"5. Operators that have a computerized print out the primary beneficiary of the right independently to invoices and annexes on special paper with protection signs documenting his supplies. Signs of protection shall be determined by the operator according to their needs and capabilities.
The right to self-contained printing of invoices and annexes shall be based on the receipt issued in electronic form on submission of a request by the operator via the computer system "Order online".
Main State Tax Inspectorate, until the entry into force of this order, will ensure the implementation of an electronic service control and providing automated and batch numbers for invoices pitch of subjects that have the right to print their own right.
Businesses granted the right to independent printing of invoices for assigning numbers series and pitch of enjoy that right throughout the period of holding a VAT payer status without the need reconfirmation that right during the period.
It allows the use of both forms printing invoices executed, as well as those executed under the law for print themselves. "
March. Paragraph 51 shall be excluded.
4. Annex 3 is excluded.
May. Instruction on completing the standard form of primary document with special regime "tax invoice", Annex 4 to the Order No.115 of 06.09.2010 the Ministry of Finance, is amended as follows:
- in point 3) the words "or electronic form "shall be excluded;
- The first sentence of p. 4 the following wording: "Depending on the number of copies of invoices documenting executed delivery printing used and the specific delivery destination is determined as follows:";
- P.4 finally be completed with a new sentence as follows: "When printing invoices generated SIA" e-invoice "and independent printing of invoices by the subjects that have this law, indicating the serial number of the copy is not mandatory. "
- Section 6 paragraph 2) the words "according to the certificate specified in Annex 3 to this Order" shall be excluded;
- Point 6 is supplemented with a new subsection 3) reads as follows: "3) generated SIA" e-invoice "."
- Paragraph 8 after "each buyer in hand," is filled with text "unless established by the tax Code,";
- Point 8 shall be supplemented by a new sentence as follows: "In the annexes to invoices printed independently by subjects that have this right, indicating the series and number Annex is not performed."
- Point 9 is excluded;
- Point 12 the following wording: "For supply of services tax invoice shall be completed as follows:".
June. The item numbers of Instruction is given in the following wording:
- points 10-12 points become 9-11.
July. This order shall come into force as of 01/01/2016.