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List of Tax Invoice fields

Standard form
Appendix 1 to the order of the Ministry of Finance of the Republic of Moldova, No 118 of August 28, 2017

  • i) Tax Invoice:
    • seria, number
    • date of issue
    • date of delivery
  • 1) 1) Supplier:
    • Name
    • address
    • bank account number (optional)
    • Fiscal Code (IDNO)
    • VAT code
  • 2) Buyer/Purchaser:
    • Name
    • address
    • bank account number (optional)
    • Fiscal Code (IDNO)
    • VAT code
  • 3) Power of attorney:
    • series, number
    • date
    • delegated (to whom issued)
  • 4) Attached documents:
    – the name and numbers of the documents attached to the tax invoice (tax invoice attachment, shipping notice, certificates, certificates, invoices, a copy of the payment order for the payment of excise taxes, etc.), which the intermediary (carrier) is obliged to accept and transfer to the buyer along with the goods.
    – in the case of transactions carried out in the framework of public procurement, regulated by Law no. 131/2015 on public procurement and the Regulation on public procurement of small value, approved by Government Decision no. 665 of May 27, 2016, the number and date of the public procurement contract must be reflected.
  • 5) Loading point
  • 6) Unloading point
  • 7) Redirects
  • 8) Waybill
    – series, number and date of issue of the waybill, which is attached to the tax invoice during transportation.
  • 9) Carrier (Tranasport Company)
    • Name
    • legal address
    • the fiscal code of the carrier, the vehicle of which will be the delivery of goods.
  • Table:
    • 10.1) Name of goods/assets, services and code of commodity item/asset
      – for the Services “name of services provided
    • 10.2) Unit of measurement
    • 10.3) Quantity of goods/assets, scope of services
    • 10.4) Unit price without VAT, lei
    • 10.5) Total amount without VAT, lei
    • 10.6) VAT rate, %
    • 10.7) Total VAT, lei
    • 10.8) Cost of goods/assets, services, lei
    • 10.9) Other information:
      – in the case of the supply of excisable goods, the economic entities registered as authorized owners of the tax warehouse indicate in lei the amount of excises corresponding to them.
      – For socially significant goods, for which, in accordance with Government Decree No. 774 of June 20, 2016 on the sale prices of socially significant goods, at each stage of sale, the purchase / selling price and the total value of the trade allowance are indicated.
  • A list of additional fields, if extended detailing by goods or packages is required, for example, for pharmacies.
    • 10.10) Packing type
    • 10.11) Number of seats
    • 10.12) Gross weight, tons
    • 10.13) Series medication, Expiry date
    • 10.14) Classification code
    • 10.15) Analysis, Date
    • 10.16) Purchase price
    • 10.17) Trade markup %
  • 11) Total (per page)
    the total indicators for the page are indicated, reflected in columns 10.5, 10.7, 10.8 and 10.12. Economic agents that are not registered as a VAT payer, only columns 10.5 and 10.8 are filled in.
  • 12) Total (according to the tax invoice)
    indicates the sum of the indicators reflected in line 11 “”Total (per page)”” of the tax invoice and attachments to the tax invoice.
  • 13) Release allowed:
    – position
    – name, surname of the responsible person who allowed the release and dispatch of the goods to the address of the buyer.
  • 14) Handed over goods/assets (services)
    – Signature of the person responsible for sending the goods.
  • 15) Received goods/assets intermediary (carrier)
    – name, surname of the intermediary (carrier) and
    – Signature of the person responsible for the transportation of goods.
  • 16) Handed over goods/assets intermediary (carrier)
    – signature of the intermediary (carrier)
  • 17) Accepted goods/assets (services) buyer/purchaser
    – signature of the responsible person of the buyer
    – number of the power of attorney, if the goods are received on the basis of a power of attorney.
  • Additional fields for transport services:
    • 18. Vehicle idle time
    • 19. Route of movement and distance of transportation, km
      – Operation
      – Day, month, hour, minutes
      – Signature
      – Arrivals
      – Departures
      – Just me
      – Loading
      – Unloading
    • 20. Type of payment
    • 21. Marks
    • 22. Calculation of transport services