The Ministry of Finance Moldova approved a proposed amendment to the VAT refund regulation on April 13, which allows economic operators who render exported services to use bank statements as evidence to prove entitlement for a VAT refund claim in the absence of payment documents (payment order).
The urgency to complete the Regulation was conditioned by the difficulties experienced by service exporters, particularly in the IT sector, in establishing the right to a VAT refund for services supplied, in the situation in which payment documentation is now required to prove the right to a VAT refund.
Source Global VAT Compliance
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