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- Agentul economic, plătitor al T.V.A., care nu este subiect al impunerii cu accize, efectuează o livrare de marfă accizată. La completarea facturii fiscale urmează oare a fi completată coloana 10.9 a facturii fiscale la livrarea mărfurilor supuse accizului?
Questions and answers
Agentul economic, plătitor al T.V.A., care nu este subiect al impunerii cu accize, efectuează o livrare de marfă accizată. La completarea facturii fiscale urmează oare a fi completată coloana 10.9 a facturii fiscale la livrarea mărfurilor supuse accizului?
Art. 117 alin. (2) din Codul fiscal, stabileşte expres elementele obligatorii care urmează a fi indicate în factura fiscală. 1. numărul curent al facturii; 2. denumirea (numele), adresa şi codul fiscal al furnizorului; 3. data eliberării facturii; 4. data livrării, dacă ea nu corespunde cu data eliberării facturii; 5. denumirea (numele) şi adresa cumpărătorului; 6. tipul livrării; 7. pentru fiecare tip de livrare de mărfuri, servicii: a) cantitatea mărfii; b) preţul unui articol de marfă fără T.V.A.; c) cota T.V.A.; d) suma T.V.A. pe un articol de ma...
Monitorul fiscal FISC.md Nr.4 2011
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
17 November /2011 11:14
Domeniu:
T.V.A. | Accizele
Tags:
Monitorul Fiscal FISC.MD | Olga Golban
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