The procedure for confirmation of the right to reimburse VAT for exporters of services will be simplified in Moldova.
In particular, in the absence of their payment documents, they will be able to confirm the right to reimburse VAT by the record from the account. These changes to the reimbursement of value-added tax were approved by the government, taking into account the difficulties faced by exporters of services, especially in the field of IT, when confirming the right to reimburse VAT for the services provided by them. According to the current revision of the mentioned position, in order to confirm the right to a VAT refund on purchased inventory items and services, taxable persons must submit payment documents confirming payment for the service by a non-resident. However, as the Minister of Finance, Dumitru Budianschi, noted, when providing services through electronic means for exports, as a rule, there are no direct contacts between the resident provider and the beneficiary-non-resident and does not provide for the view of the beneficiary of payment documents. In this regard, to ensure the possibility of confirmation of the right to reimburse VAT in the case of export services, it was proposed to suppose the provision and providing that in order to confirm the right to reimburse VAT on acquired inventive material values, the services of taxation must submit payment documents or account statements in the case of lack of payment documents. The Ministry of Finance notes that, as follows from the Regulation on the organization of accounting in Moldova's banks, approved by the NBM, an account statement can serve as a document confirming the reception of payments to the account. The changes approved by the Government will take effect after the publication of the decision in Monitorul oficial. // 13.04.2022 — InfoMarket
