Large taxpayers were obliged to connect to the SIA MEV system without assessing the impact of this measure on business and in violation of the principles of competition - Amcham Moldova.
This statement was made by the American Chamber of Commerce in Moldova, also expressing concern over the shortcomings of the request procedure and the mechanism for transferring data to the electronic sales system (SIA MEV). As mentioned by Amcham, according to the decision of the Interdepartmental Commission on cash register equipment, large taxpayers will have to change all cash register equipment in two stages, and this implies significant costs for the purchase, installation and support of a new cash register. The organization noted that this decision of the commission was made without analyzing the impact on regulation and it will affect economic agents, especially now, in the year of deep financial crises. Amcham indicated that there was a lack of legal clarity regarding the tax treatment of the amount of VAT deductible on cash register equipment that is not fully depreciated but needs to be decommissioned, as well as with regard to the fiscal accounting of the unamortized cost of cash register equipment. There is also a lack of clarity on some technical aspects, for example, how exactly the transfer of information to SIA MEV will be confirmed, how to keep a cash register equipment log and a check printing log, and whether any other end-of-day reports (Z-reports) need to be made, what should be the actions of the taxpayer if the system does not withstand such a pronounced influx of requests and does not respond, etc. Amcham Moldova also noted that by obliging only some taxpayers to connect to SIA MEV, the Interdepartmental Commission on cash register equipment ignored the principles of equality of rights and obligations enshrined in the Constitution and the Law on Enterprises and Entrepreneurship. The rules of loyal competition were also violated: large taxpayers were placed in less favorable conditions for their activities compared to other business entities. Amcham is asking the Competition Council to comment on this issue. Recall, according to the decision of the Interdepartmental Commission on cash register equipment, from January 1, 2023, cash register equipment of large taxpayers operating in the production of pharmaceutical products and pharmaceuticals, wholesale trade in pharmaceutical products, retail trade in pharmaceutical products in specialized stores, in the service sector should be connected to the electronic sales monitoring system for medical care and social security, with accommodation, in the field of healthcare and in the wholesale and retail trade of motor vehicles and motorcycles, as well as in the field of their maintenance and repair, and from July 1, 2023, cash register equipments of enterprises-large taxpayers must be connected to SIA MEV who work in the field of wholesale and retail trade (excluding trade in cars and motorcycles) and other areas. Herewith, in September, State Enterprise Poșta Moldovei was excluded from the list of large taxpayers who must connect their cash register equipment to the electronic sales monitoring system according to the approved schedule. // 18.10.2022 – InfoMarket
