The State Tax Service reminds that, starting with January 1, 2021, when making the taxable delivery in public procurement in the country, the taxable person is required to present to the buyer (beneficiary) for delivery the electronic tax invoice (e-invoice). This provision does not apply to the supply of electricity, heat, natural gas, electronic communications services and communal services.
Thus, in public procurement, regardless of their value, supplier economic agents are to use “e-Invoice”.
Additionally, we inform that the fiscal invoices issued to the National Medical Insurance Company (CNAM), in order to allocate the financial means, related to medical goods / services within the compulsory health insurance, are to be documented through “e-Invoice”.
We remind you that the State Fiscal Service has previously published a detailed information (click here ) on the use of electronic invoicing in public procurement, following changes in fiscal policy since January 1, 2021.
Source sfs.md
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