Unofficial translation
The State Fiscal Service announces the establishment, by the Order of the Commission for Exceptional Situations of the Republic of Moldova no. 4 of March 1, 2022, of special regulations regarding the fiscal consequences of making donations for temporary placement and managing the flow of refugees.
Thus, it is allowed to deduct for tax purposes the full amount of expenses related to donations for temporary placement and refugee flow management, made to public authorities, public institutions or non-commercial organizations specified in Article 52 of the Fiscal Code according to the list approved by the Ministry of Labor and Social Protection.
It also allows the deduction of VAT related to procurements used for making donations and free deliveries not taxable with VAT, for temporary placement purposes, as well as for managing the flow of refugees, except for those specified in art. 103 of the Fiscal Code, to the public authorities, public institutions or non-commercial organizations specified in art. 52 of the Fiscal Code according to the list approved by the Ministry of Labor and Social Protection.
Likewise, economic agents have the right to deduct for tax purposes humanitarian donations in support of the Ukrainian people, paid to the bank accounts opened by the Ministry of Finance in this regard.
Source sfs.md
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