Legal entities
Authorization of technical assistance centers for cash register equipment / fiscal printers
The service implies obtaining the Certificate of registration as a technical assistance center for cash register equipment / fiscal printers.
STS Call Center 080001525
Audit Procedures Department within the Tax Procedures Methodology General Department
Monday - Friday, 8: 00-17: 00. Break: 12:00 to 13:00.
Free of charge
At the Application for authorization (registration) as TAC CRE / FP the following confirmatory documents will be presented or generated by the system, authenticated by applying the manager’s signature:
a) copy of the order of appointment of persons (name, surname, TIN, number and expiry date of the identity card) responsible for the field for which registration is requested (mailing address, including e-mail, telephone, fax);
b) copies of the operating authorizations of the structural units where the services are provided or copies of the respective notifications and notifications of receipt;
c) copies of the contracts of collaboration with the supplier of cash register equipment / fiscal printers in which, expressly, are stated the models of cash register equipment / fiscal printers that will be served (certification field for CAT CRE / FP Certificate applicants);
d) the notice of the concrete supplier of cash register equipment / fiscal printers on the agreement to issue protection seals for cash register equipment / fiscal printers (supplier seals) (annex no. 2);
e) the list of specialist employees (name, surname, TIN, number and expiry date of the identity card) who perform the installation, repair and technical maintenance of the cash register equipment / fiscal printers.
Calculatorul taxei pentru folosirea drumurilor de către autovehiculele înmatriculate în Republica Moldova
N/A
STS Call Center 080001525
The service is available 24 hours a day, 7 days a week, 365 days a year
Free of charge
No documents are required from the beneficiary when requesting the service
Certificat de atestare în calitate de plătitor TVA
Certificatul de atestare în calitate de plătitor TVA se eliberează contribuabililor subiecți ai impunerii cu TVA, în scopul asigurării aplicării prevederilor cu caracter fiscal ale tratatelor internaționale în partea ce ține de rambursarea taxei pe valoare adăugată.
Monday - Friday, 8: 00-17: 00
Break 12: 00-13: 00
Free of charge
for 3 working days
No documents are required from the beneficiary when requesting the service
Circulation of tax invoices through AIS „e-Factura”
Issuing the tax invoice through the electronic circuit in order to document the performed transaction.
The service is available 24/24 hours, 7 days a week, 365 days a year
Free of charge
In order to benefit from the service, it is initially necessary to follow the steps according to the service "Connection to electronic tax services".
Online order of standard forms of primary documents with special regime
Obtaining the standard forms of primary documents with special regime.
- Government Decision no. 294 of March 17, 1998 on the execution of the Decree of the President of the Republic of Moldova no. 406-II of December 23, 1997
- STS Order no. 13 of 04.04.2017 on how to issue standard forms of primary documents with special regime
- MF Order no. 118 of 28.08.2017 on the approval of the standard form of the primary document with special regime “Tax invoice” and of the Instruction on how to fill it out
Physical interaction with the beneficiary (client): Monday - Friday, 8:00-17:00
Break: 12:00 to 13:00
E-service: The service is available 24/24 hours, 7 days a week, 365 days a year
Free of charge
To collect the forms, the applicant presents:
- the identity card;
- the delegation signed by the authorized persons of the entity;
- the receipt regarding the confirmation of the accepted forms;
- payment order confirming the transfer of funds (bank statement).
Order of series and number range for primary documents
Obtaining series and number range for primary documents.
- Government Decision no. 294 of March 17, 1998 on the execution of the Decree of the President of the Republic of Moldova no. 406-II of December 23, 1997
- STS Order no. 13 of 04.04.2017 on how to issue standard forms of primary documents with special regime
- MF Order no. 118 of 28.08.2017 on the approval of the standard form of the primary document with special regime “Tax invoice” and of the Instruction on how to fill it out
- MSTI Order no. 1018 of 29.07.2013 on how to submit orders for the issuance of standard forms of primary documents with special regime by electronic means of remote transmission
STS Call Center 080001525
The service is available 24/24 hours, 7 days a week, 365 days a year
Free of charge
In order to benefit from the service, it is initially necessary to follow the steps according to the service "Connection to electronic tax services".
Electronic return for legal entities
Determining and honoring liabilities related to taxes and fees
The service is available 24/24 hours, 7 days a week, 365 days a year
Free of charge
In order to benefit from the service, it is initially necessary to follow the steps according to the service "Connection to electronic tax services".
Quick return
Completing reports with the generation of barcodes
N/A
Physical interaction with the beneficiary (client): Monday - Friday, 8:00-17:00
Break 12:00-13:00
E-service: The service is available 24/24 hours, 7 days a week, 365 days a year
Free of charge
No documents are required from the beneficiary when requesting the service
Issuance of the Certificate regarding the VAT amounts paid to the budget related to the import services
The service implies the non-inclusion in the customs value of the import goods of the import services, related to which the VAT was paid to the budget until the moment of the import operation.
STS Call Center 080001525
Monday - Friday, 8:00-17:00
Break: 12:00 to 13:00
Free of charge
1. Application
2. Related documents: copy of the contract / invoice under which the purchase of services from the non-resident is made
Issuance of end-user authorization
Verification of the economic agent if it meets all the requirements for exemption from excise duty on wine-based distillates provided for in point 3 of the Regulation on the procedure for exemption from excise duty on wine-based distillates (divin distillate, wine distillate), grape marc distillate, wine yeast distillate, ethyl alcohol of wine origin) and how to record these distillates shipped (transported) from the tax warehouse for use as raw material for the production of other goods approved by GD no. 874 of October 21, 2014, and the issuance of the end-user authorization within 7 working days from the expiry term indicated in point 5 of the mentioned Regulation.
- Art.4 para. (6¹) - (6⁶) of the Law for the implementation of Title IV of the Tax Code
- GD no. 874 of October 21, 2014 on approving the Regulation on the procedure for exemption from excise duty on wine-based distillates (divin distillate, wine distillate, grape marc distillate, wine yeast distillate, ethyl alcohol of wine origin) and how to record these distillates shipped (transported) from the tax warehouse for use as raw material in the production of other goods
Monday - Friday, 8: 00-17: 00.
Break 12:00-13:00
Free of charge
for 5 working days
- submission of the application and related documents: copy of agreements of rent, usufruct, leasing, loan for assets used to produce the respective goods;
- information on the quantity of wine-based distillates to be purchased / received and used as raw material in the production of other goods, for one year, separately on each wine-based distillate.
Issuance of residence certificate (Form 1-DTA17)
Attestation of residence in the Republic of Moldova
Monday - Friday, 8:00-17:00
Break 12:00-13:00
Free of charge
for 3 working days
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1) For legal entities and enterprises with the status of an individual, carrying out entrepreneurial activity: - Application for the issuance of the Residence Certificate (Form CCR17); - Copy of the contract / document certifying the obtaining of income in / from the foreign state, with translation into the state language, except for contracts drawn up in Russian and English, for the tax period in which the residence certificate is requested. 2) For individuals citizens of the Republic of Moldova: - Copy of the identity card or any other document certifying the identity and domicile of the individual; - Copy of the contract / document certifying the obtaining of income in / from the foreign state or copy of the invitation to work, or confirmation issued by the enterprise in which the individual works, translated into the state language by authorized translators, according to Law no. 264- XVI of December 11, 2008, except for contracts drawn up in English or Russian, for the tax period for which the residence certificate is requested; - Copy of the extract from the register of shareholders and the extract from the minutes of the shareholders' meeting, and in the case of limited liability companies - copy of the extract from the minutes of the founders' meeting, in case of receiving dividends. 3) For individuals foreign citizens or stateless persons who, for tax purposes, have obtained the status of a resident of the Republic of Moldova: - Application for the issuance of the Residence Certificate (Form CCR17); - Copy of the passport of the individual foreign citizen or of the stateless person's passport or the copy of the (provisional) residence permit or the copy of the identity card; - The original document, issued by the Border Police, about the entries and exits in / from the Republic of Moldova for the respective fiscal year; |
- Copy of the contract / document certifying the obtaining of income in / from the foreign state or copy of the invitation to work, or the confirmation issued by the enterprise in which the individual works. Translated into the state language by authorized translators, according to the manner established in Law no. 264-XVI of December 11, 2008, except for contracts drawn up in English or Russian, for the tax period for which the residence certificate is requested.
Issue of the certificate regarding not refunded VAT amounts for exported goods
Confirmation that the holder of the certificate has not benefited from the VAT refund on the export of goods made on the basis of the customs declaration
Monday - Friday, 8:00-17:00
Break 12:00-13:00
Free of charge
5 working days
- authorization for the “inward processing” customs regime;
- the record and control form submitted by the applicant (annex no. 1);
- expertise report on products resulting from processing;
- copy of the export declaration;
- the extract from the account of personal records of the operations of the economic agent registered in the tax bodies, authenticated in original by stamp;
- the certificate regarding the registration of the taxpayer as a VAT payer;
- copy of the payment order regarding the payment of VAT on import;
- the certificate from the tax body, confirming that the amount of VAT requested for refund was not taken into account in the tax periods in which the introduction of foreign goods for processing took place on the customs territory.
Issuing the confirmation regarding the resumption of the presentation of the tax reports
Issuance of the confirmation with subsequent exclusion of the beneficiary from the list of passive legal entities submitted by STS and kept by PSA.
- Law no. 220 of October 19, 2007 on the state registration of legal entities and individual entrepreneurs
- Agreement no. 103 and 05/01-232 of 17.10.2016 regarding the collaboration and exchange of information between MSTI and S.E."SRC"
Monday - Friday, 8:00-17:00
Break 12:00-13:00
Free of charge
1 working day
- Application in free form;
- Copy of reports.
Includerea modelelor echipamentelor de casă și de control în Registrul unic al echipamentelor de casă și de control
Includerea modelelor echipamentelor de casă și de control în Registrul unic al echipamentelor de casă și de control
- Regulamentul privind certificarea echipamentelor de casă și de control, aprobat prin Decizia Comisiei interdepartamentală pentru echipamente de casă și de control nr. 26-11/1-19/01-2021 din 10.06.2021
- Nomenclatorului serviciilor și tarifelor privind certificarea echipamentelor de casă și de control, aprobat prin Decizia Comisiei interdepartamentală pentru echipamente de casă și de control nr. 26-11/1-19/01-2021 din 10.06.2021
Centrul unic de apel al SFS 080001525
Direcția generală metodologia impozitelor și taxelor
Centrul de certificare ECC din cadrul I.P. „Centrul de Tehnologii Informaționale în Finanțe”
e-mail: certificareecc@ctif.gov.md
Serviciul este disponibil 24/24 ore, 7 zile pe săptămână, 365 zile pe an
Conform Nomenclatorului serviciilor și tarifelor privind certificarea echipamentelor de casă și de control, aprobat prin Decizia Comisiei interdepartamentală pentru echipamente de casă și de control nr. 26-11/1-19/01-2021 din 10.06.2021
- copia de pe documentul (contract sau scrisoare de garanție) ce confirmă dreptul solicitantului de a comercializa în Republica Moldova producția cu marca de comerț a producătorului străin (pentru solicitanții modelelor de import);
- copia de pe documentul (act permisiv sau contract) ce confirmă dreptul de a produce în Republica Moldova mașinile de casă și de control/imprimantele fiscale, conform documentației tehnice a producătorului străin (pentru solicitanții modelelor asamblate din subansambluri de import);
- documentul ce confirmă garanția solicitantului privind asigurarea deservirii tehnice a mașinii de casă și de control/imprimantei fiscale în perioada de garanție și postgaranție, asigurarea cu piese de schimb și materiale consumabile pe perioada normală de funcționare, care nu poate fi mai mică de 5 ani, instruirea utilizatorilor și funcționarilor fiscali, furnizarea mașinii de casă și de control/imprimantei fiscale cu documentația tehnică de însoțire respectivă;
- fotografiile modelului mașinii de casă și de control/imprimantei fiscale, inclusiv cu imaginea plăcii de marcaj;
- cartea tehnică (pașaportul) a mașinii de casă și de control/imprimantei fiscale sau alt document cu descrierea soluțiilor aparataj-programe, a caracteristicilor tehnice și funcționale ale modelului mașinii de casă și de control/ imprimantei fiscale, cu descrierea mijloacelor de organizare a protejării informației fiscale și prevenirii fraudelor la etapele elaborării, implementării și exploatării mașinii de casă și de control/imprimantei fiscale, inclusiv prin aplicarea sigiliilor de protecție pe carcasă și anumite elemente ale mașinii de casă și de control/imprimantei fiscale (care, prin modificare și/sau înlocuire neautorizată, pot cauza schimbarea algoritmului de lucru și/sau denaturarea datelor din memoria mașinii de casă și de control/imprimantei fiscale);
- instrucțiunile de folosire, instalare, exploatare și întreținere;
- instrucțiunea funcționarului fiscal (inclusiv pe suport electronic), care include schema de aplicare a sigiliilor de protecție, modalitatea controlului prezenței memoriei fiscale, descrierea regimului de lucru al funcționarului fiscal la mașina de casă și de control/imprimanta fiscală, descrierea fiecărui element imprimat pe bonul de casă, banda de control, în dările de seamă (documente de ieșire), precum și procedura obținerii dărilor de seamă din memoria fiscală și SD card și a verificării programelor de lucru ale mașinii de casă și de control/ imprimantei fiscale;
- raportul de încercări/conformitate privind rezistența la condiţiile de mediu și compatibilitatea electromagnetică eliberat de entitatea acreditată și specializată din domeniu;
- schema de aplicare a sigiliilor de protecție, care include obligatoriu informația privind locurile (denumirea elementelor mașinii de casă și de control/ imprimantei fiscale, modul de aplicare etc.) de aplicare a sigiliului furnizorului și locurile (denumirea elementelor mașinii de casă și de control/imprimantei fiscale, modul de aplicare etc.) de aplicare a sigiliului fiscal, precum și garanția solicitantului că mașina de casă și de control/imprimanta fiscală astfel sigilată este protejată contra acțiunilor exterioare neautorizate, semnată de conducător;
- modelele originale ale tuturor documentelor emise de mașina de casă și de control/imprimanta fiscală (bonuri de casă, benzi de control, dări de seamă, rapoarte etc.);
- mostra de control a modelului mașinii de casă și de control/ imprimantei fiscale, memoria fixă (parte componentă a mașinii de casă și de control/imprimantei fiscale) cu programul de aplicație al mașinii de casă și de control/imprimantei fiscale;
- softul-etalon – versiunea de program a softului, în scopul includerii acestuia în baza softurilor etaloanelor;
- programa de sustragere (copiere) a informației din memoria fiscală și SD card, de verificare a SD cardului dacă nu au avut loc intervenții sau modificarea datelor din SD card, cu instrucțiunea privind instalarea și utilizarea acesteia;
- alte documente la necesitate.
- documentația tehnică a sistemului informațional, care confirmă îndeplinirea funcțiilor echipamentelor de casă și de control indicate în pct. 18 din Regulamentul cu privire la Registrul unic al echipamentelor de casă şi de control, aprobat prin Hotărîrea Guvernului nr. 141/2019;
- ghidul de utilizare;
- softul-etalon – versiunea de program a softului, în scopul includerii acestuia în baza softurilor etaloanelor;
- copia contractului prevăzut în pct. 35 din Regulamentul cu privire la Registrul unic al echipamentelor de casă şi de control, aprobat prin Hotărîrea Guvernului nr. 141/2019, după caz;
- raportul de încercări/conformitate privind rezistența la condiţiile de mediu și compatibilitatea electromagnetică eliberat de entitatea acreditată și specializată din domeniu;
- instrucțiunile de acces la serverul aplicației cu rol de vizualizare;
- codul sursă al programului software;
- alte documente la necesitate.
- accesul la interfața web a versiunii de test a programului software;
- accesul la codul-sursă al programului software;
- ghidul de utilizare;
- copia contractului prevăzut în pct.35 din Regulamentul cu privire la Registrul unic al echipamentelor de casă și de control, aprobat prin Hotărârea Guvernului nr. 141/2019, după caz;
- raportul de încercări/conformitate privind rezistența la condițiile de mediu și compatibilitatea electromagnetică eliberat de entitatea acreditată și specializată din domeniu;
- alte documente la necesitate.
Providing access to electronic tax services and interacting with taxpayers online
The service implies obtaining access to remote electronic tax services.
STS Call Center 080001525
The service is available 24/24 hours, 7 days a week, 365 days a year
Free of charge
No documents are required from the beneficiary when requesting the service
Providing brief information about the taxpayer
When accessing this service and after entering the tax code of the company in the open space, it is possible to verify the information about the taxpayer. As a result, the applicant obtains: name of the enterprise, abbreviation, organizational - legal form, status of the enterprise (active or inactive), VAT data, excise data.
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STS Call Center 080001525
The service is available 24/24 hours, 7 days a week, 365 days a year
Free of charge
Nu sunt necesare documente pe care beneficiarul să le furnizeze la solicitarea serviciului
Presentation of information about tax liabilities through the Taxpayer's Current Account
The "Taxpayer's Current Account" service is a service aimed at improving the act of tax administration and control of tax arrears and allows online access to information on taxpayers' tax liabilities and check the current status of all arrears or overpayments to the National Public Budget. The service ensures the convenience of taxpayers and optimizes their interaction with the State Tax Service.
STS Call Center 080001525
The service is available 24/24 hours, 7 days a week, 365 days a year
Free of charge
In order to benefit from the service, it is initially necessary to follow the steps according to the service "Connection to electronic tax services".
SIA Colectarea informației din surse indirecte
Serviciul „Colectarea Informațiilor din Surse Indirecte” este o componentă informațională, menită să asigure circulația rapidă și securizată a informației de la sursele indirecte de informație către Serviciul Fiscal de Stat și compararea datelor depuse de către persoanele fizice cu cele prestate de către sursele indirecte de informație.
Serviciul este disponibil 24/24 ore, 7 zile pe săptămână, 365 zile pe an.
Gratuit
Pentru a utiliza serviciul este necesară parcurgerea pașilor conform serviciului „Oferirea accesului la serviciile fiscale electronice și interacțiunea cu contribuabilii în mediul online”
Verificarea bonului de casă la ECC
STS Call Center 080001525
The service is available 24 hours a day, 7 days a week, 365 days a year
Free of charge
No documents are required from the beneficiary when requesting the service
Verificarea facturii fiscale
Serviciul este disponibil 24/24 ore, 7 zile pe săptămână, 365 zile pe an
Gratuit
Nu sunt necesare documente pe care beneficiarul să le furnizeze la solicitarea serviciului
Verifying the excise stamp (alcohol )
STS Call Center 080001525
The service is available 24 hours a day, 7 days a week, 365 days a year
Free of charge
No documents are required from the beneficiary when requesting the service
Registration and sealing of the taxpayer's cash register equipment
The service involves the registration of cash register equipment (CRE) / fiscal printers (FP) / electronic devices (ED) (cash payment terminal / currency exchange device) at the subdivisions of the State Tax Service
- Article 8, para. 2, lett.c) and art. 133, para. (2) point 31) of the Tax Code
- Government Decision no. 141 of February 27, 2019 regarding the application of cash register equipment
- STS Order no. 131/2019 on the approval of the Regulation on the registration and sealing of cash register equipment
- MF Order no. 2 of 09.01.2017 regarding the approval of standardized forms related to the activity of individuals carrying out independent activity
Monday - Friday, 8:00-17:00
Break 12:00-13:00
Free of charge
1) copy of the permissive act (for carrying out the types of activity subject to regulation by authorization). The copy of the extract from the Register of road transport operators shall be presented no later than 5 days from the date of its issuance;
Registration of the activity of processing and / or manufacture of excisable goods
Physical interaction with the beneficiary (client): Monday - Friday, 8:00-17:00
Break 12:00-13:00
E-service: The service is available 24/24 hours, 7 days a week, 365 days a year
Free of charge
- The application;
- Upon request is attached the location layout (site plan) of the administrative block, of the production section, of the warehouse, of other rooms located on the territory of the economic agent, within the limits established for carrying out the entrepreneurial activity.
Online registration of taxpayers
Obtaining the Certificate of assignment of the TIN / Confirmation regarding the tax registration
STS Call Center 080001525
The service is available 24/24 hours, 7 days a week, 365 days a year.
Free of charge
Registration or cancellation as a VAT payer
Optimization of the procedure for registration / cancellation of VAT payer status. Electronic processing of applications submitted by taxpayers and issuance / cancellation of certificates by the State Tax Service using the electronic signature. Official communication of taxpayers with the State Tax Service which aims to automate the process of issuing / canceling tax certificates.
- STS Order no. 131 of 29.05.2017 on the approval of the Certificate regarding not refunded VAT amounts for exported goods
- Art.112 para. (1), (2), (4) of the Tax Code
- STS Order no. 392 of 30.04.2015 on the approval of the form of the Certificate of registration of the subject of VAT taxation, as well as of the application for registration as a VAT payer
The service is available 24/24 hours, 7 days a week, 365 days a year.
Free of charge
• The application;
• Accounting documents as appropriate.
Registration of subdivisions / taxable objects
Registration of the subdivision and/or taxable object
The service is available 24/24 hours, 7 days a week, 365 days a year
Free of charge
2 working days
Application with attachment of confirmatory documents
