In Moldova, the obligation to use a number of standard forms of primary documents of strict reporting will be eliminated.
According to the Ministry of Finance, this decision was made by the government in order to simplify the process of doing business. As noted in the department, according to the approved amendments, the need to use such forms of primary documents of strict reporting as a shipping notification and waybill will be eliminated. As a result, taxpayers will independently approve and print forms of primary documents with the mandatory elements provided for in them to justify fuel consumption. With regard to the exception of the shipping notice, when transporting/shipping goods, taxpayers (suppliers) will issue a tax invoice for delivery of the goods. As noted in the Ministry of Finance, in addition, the obligation to register international consignment note (CMR) forms purchased by economic agents for international transportation from the state enterprise for issuing “Statistics” forms will be canceled. Also, in order to bring the regulatory framework into compliance with the new Customs Code, which entered into force on January 1, 2024, and the government decree regarding the application of the new Customs Code, such forms of primary documents of strict reporting as a preferential certificate of origin of goods and a receipt for the collection of a fine for where the offense was established were excluded from the List of standard forms of primary documents of strict reporting. // 26.03.2024 — InfoMarket.
