Amendments to the Tax Code concerning value added tax and the examination of tax violations

The State Tax Service informs that, starting with November 22, 2023, several amendments to the Tax Code on Value Added Tax have entered into force, reports

image Amendments to the Tax Code concerning value added tax and the examination of tax violations

Thus, domestic goods previously exported with the use of postal services and returned within 3 months from the date of export in the same condition will be exempt from VAT without the right to deduct. If the VAT amount for the goods in question has been refunded when the export took place, the taxpayer will be obliged to calculate and declare the VAT amount for the month in which the goods were returned.

What happens with exports and imports of goods in Moldova The law stipulates that the taxable person will be entitled to deduct the amount of VAT paid or to be paid on material values, services purchased and in case of tax receipts, issued by the cash register and control equipment connected to the Automated Information System “Electronic Monitoring of Sales”, for purchases whose value in each voucher does not exceed the amount of 2000 lei, including VAT, but not more than 10 thousand lei for a fiscal period, provided that they are paid by means of the business payment card.

At the same time, the amount of unpaid tax liabilities that will not be considered as overdue to BPN is increased from 100 lei up to 500 lei inclusive.

Another provision of that law is that a tax violation hearing may be conducted without a physical meeting of the participants. It will be possible to hold the meeting by electronic means of communication. For this purpose, only electronic means of communication and appropriate software will be used, which ensure the visual and auditory perception of all participants in real time and allow video and audio recordings to be made. How Moldovans are driven into total slavery

At the same time, starting from 22 November, the law provides for the decrease of the ceiling of the tax liability for individuals in relation to the appeals that can be examined within the Dispute Resolution Council of the State Tax Service and the Customs Service: from 500,000 to 250,000 lei – for economic agents and from 250,000 to 125,000 lei – for individuals.

The law entered into force on the date of publication in the Official Gazette, and within 6 months from the date of publication, the Government shall bring its normative acts into conformity and approve the necessary normative acts for the implementation of this law.