In order to promote electronic services by the end of 2011, the State Tax Service service will connect 15 thousand VAT payers to the  "Electronic tax Statement" free of charge.

VAT taxable taxpayers are the "taxpayers who carry out entrepreneurship activity and who made deliveries of goods, services (over 12 consecutive months) in an amount exceeding 600,000 lei (excluding VAT-exempted supplies)." 

The legal framework regulating these changes in the activity of VAT taxable taxpayers consists of art.187 para. (21) of the Tax Code (amended by the Law no. 48 of 26.03.2011) and the Order of the Main Tax Inspectorate no. 698 of 22.08.2011 (Official Gazette no. 147, 2011, art. 1173). VAT taxable taxpayers served by the State Tax Inspectorate of Chisinau, the State Tax Inspectorate of Balti and the Directorate of Fiscal Administration of Comrat of the State Tax Inspectorate on Gagauzia, will submit fiscal reports only in electronic form using the mandatory service "Electronic statement" by accessing the portalwww.servicii.fisc.md.

 Important! In order to submit fiscal reports in electronic format, the taxpayers shall come to the SE „Fiscservinform” offices in order to sign the agreement on connection to Electronic Statement Service.

Important! Based on notification received, the VAT taxpayers must prepare and submit on the date they were scheduled, the following documents:
    * Copy of the certificate of company registration;
    * Copy of the excerpt from state register of legal entities;
    * Internal order of the company on the appointment of persons responsible for signing tax reports in the original and on copy (manager and chief accountant);
    * Notarized power of attorney, in the absence of authorized representative of the taxpayer (manager, chief accountant);
    * ID in original and copy of the persons indicated in the internal order, as appropriate notarized copy of the identity card of the person signing the power of attorney (notarized);
    * Company stamp.

In strictly exceptional cases (absence from the country, travel, etc.), when taxpayers fail to report by the date for which they have been scheduled, they will address the fiscal body serving them for the rescheduling.

According to the pre-set schedule, since September 5 this year, the procedure of connection to "Electronic statement" of taxpayers in Chisinau was launched. For the convenience of the taxpayers, they are served in two connection centers, each of these taking over the serving of taxpayers from the tax authorities.  Thus, the taxpayers served by the tax offices in Buiucani and Center will come to the Connection Center on  Stefan cel Mare 162, fl. 2, of. 220 (building of the Ministry of Agriculture and Food Industry), while the taxpayers served by the tax offices of Botanica, Ciocana, and Riscani sectors will come to the Conenction Center of the Tax Office Botanica, located on  Teilor 7∕2, fl. 5.  VAT taxable taxpayers in Balti and Comrat will be further informed both by notification by the regional tax inspectorates and through the media.

Attention! Do not leave the connection to "Electronic statement" service for the last minute! You risk to get trapped in traffic. There is also the risk of not being able to submit fiscal reports in electronic form within the period prescribed by law. Therefore, taxpayers who will not comply with the legal provisions in force until 31.12.2011 and will not present Reports in electronic form via "Electronic statement" service starting with the next year may become sanctioned in accordance with Art. 260 paragraph (1) of the Tax Code no. 1163-XIII of April 24, 1997: 
"(1) The failure to submit tax reports or delayed presentation of it is punishable by a fine of 5% of the tax or the fee to be paid to the budget and must be indicated in the report, while for the excise - 5 per cent of the excise tax to be shown as calculated, if the period for which the report was not submitted does not exceed one month, increasing in case of further failure to submit tax reports by 5 per cent of the tax or fee to be paid to the budget and which  must be indicated in the report, while the excise tax - by 5% of the excise tax to be shown as calculated for each subsequent month or a 5% share of these where the month is incomplete.

To prevent these sanctions, the State Tax Inspectorate recommends all taxpayers envisaged by art. 187 para. (21) let. a) of the Tax Code to fulfill the conditions set out it the notification received from the Tax Service and in case of any uncertainties, to call the Center for Assistance and Contact of the SE „Fiscservinform” to  – (022) 822-222 (cost of the call according to the charges of your operator.).

Attention! Last fiscal reports that can be submitted on paper will be those referring to December 2011, with the reporting period December 31, 2011.

Who are taxpayers taxable with VAT?

Article 94. Taxable subjects
Taxable subjects are:
a) legal and natural persons who are registered or must be registered in accordance with article 112 or 1121;
b) natural and legal persons importing goods, except for individuals who import goods for personal use or consumption, whose value does not exceed the limit established by legislation in force;
c) legal and natural persons who import services, regardless of whether they are registered or not in accordance with article 112 or 1121.

[Article 94 was amended by Law no. 299-XVI of 21.12.2007, in force since 11.01.2008]
[Article 94 was amended by Law No. 177-XVI of 20.07.2007, in force 10.08.2007]
[Article 94 was amended by Law No. 154-XVI of 21.07.05, in force since 01.01.06]
[Article 94 completed by the Law no. 1454-XV of 08.11.02, effective 21.02,03]
[Article 94 amended by the Law no. 1440- XV, 08.11.02, effective 1.01.03]

http://www.fisc.md/ro/lege/fiscrm/3/subiectii/

 Article 112. Registration of the Taxable Subject
(1) The subject carrying out entrepreneurial activity, with the exception of public authorities, public institutions specified in Article 51, public and private health institutions, specified in art. 511, and patent holders shall be registered as VAT taxpayers if in a any period of 12 consecutive months, this subject provided delivery of goods or services in the amount exceeding MDL 600,000, except VAT exempted supplies. The subject shall inform officially the State Tax Service, filling-in the corresponding form and register not later that the last day of the month when the amount was exceeded.  The subject is considered registered since the first day of the month following the month in which the excess occurred.

(2) The subject who carries on business activity is entitled to register as VAT taxpayer if he/she, in a certain period of 12 consecutive months, has made taxable supplies of goods and services (excluding imports) in the amount exceeding MDL 100,000, provided that payment for such supplies is made by the customers through bank transfer to the bank accounts of the subject of  business activity, opened with financial institutions in fiscal relations with the budget system of the Republic of Moldova. The subject is considered registered on the first day of the month following the month in which the ceiling was exceeded, a fact which is officially brought to the knowledge of the State Tax Service, filling in the respective form.

(3) Upon registration of subject of taxation, the State Tax Service shall issue the certificate of registration, in the approved form, indicating:
a) the name and legal address of the subject of taxation;
b) date of registration;
c) the tax code of the taxable subject.

(4) The subject carrying out entrepreneurial activity and the subject benefitting from import services whose value is added to the value of supplies of goods, services performed during any 12 consecutive months, exceeding MDL 600,000 lei shall register as VAT taxpayer as provided in par. (1).

[Article 112 amended by Law no. 194 of 15.07.2010, in force since 01.09.2010]
[Art.112 XVIII amended by Law no. 108 of 17.12.2009, in force since 01.01.2010]
[Article 112 amended by the Law No. 51-XVI of 02.03.2007, in force since 23.03.2007]
[Article 112 amended by the Law no. 268-XVI of 28.07.2006, in force since 08.09.2006]
[Article 112 amended by the Law 501-XV of 11.12.03, in force since 01.01.04]
[Article 112 amended by the Law no. 1527-XV of 12.12.02, in force since 31.12.02]
[Article 112 amended by the Law no. 646-XV of 16.11.2001]
[Article 112 amended by the Law no 1389-XV of 30.20.2000]
[Article 112 was amended by the Law No. 1064-XIV of 16.06.2000]

1.Article 1121. Registration of Subjects Making Capital Investments (Spending)
(1) Subject to entrepreneurial activity is entitled to register as VAT payer if the amount of VAT paid by it for material values, services related to investments (spending) incurred since January 1, 2008 in the republic, except Chisinau and Balti municipalities, except for housing investments and investments in transport, is
a) for cities and Comrat - from 100,000 lei;
b) the villages (communes) - from 1 leu.

(2) To register as VAT payer under para. (1), the subject of entrepreneurial activity shall officially notify the State Tax Service, filling in the form approved by the State Tax Inspectorate. The subject is considered registered since the first day of the month following the month in which it submitted the relevant form.

[Art. 1121-XVIII amended by Law no. 108 of 17.12.2009, in force since 01.01.2010]
[Art. 1121 introduced by the Law no. 299-XVI of 21.12.2007, in force 11.01.2008]
[Art. 1121 excluded by Law no. 177-XVI of 20.07.2007 according to the amendments introduced by Law no. 299-XVI of 21.12.2007]
[Art. 1121 introduced by Law no. 177-XVI of 20.07.2007, in force since 01.01.2008]