Questions and answers
18. (28.15.1) Ce informaţie obligatorie trebuie să includă factura fiscală?
Potrivit art.117 alin.(2) din Codul fiscal, factura fiscală trebuie să includă următoarele informaţii:
- numărul curent al facturii/facturii fiscale;
- denumirea (numele), adresa şi codul fiscal al furnizorului;
- data eliberării facturii/facturii fiscale;
- data livrării, dacă ea nu corespunde cu data eliberării facturii/facturii fiscale;
- denumirea (numele), adresa şi codul fiscal al cumpărătorului;
- tipul livrării;
- pentru fiecare tip de livrare de mărfuri, servicii:
[Modificare în Baza generalizată a practicii fiscale în temeiul Legii pentru modificarea şi completarea unor acte legislative nr.288 din 15.12.2017, în vigoare de la data 01.01.2018].
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The date of publishing:
02 March /2018 15:55
Domeniu:
T.V.A. | Administrare fiscală | Servicii electronice | Dare de seamă fiscală | Legislație fiscală | Declarație TVA | Obligație fiscală | Factura fiscală | Noutăți fiscale
Tags:
obligaţie fiscală | informatii | Cod fiscal | TVA | marfuri | servicii | practica fiscala
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