Questions and answers
Este în drept agentul economic rezident să elibereze factura fiscală unui nerezident la comercializarea mărfurilor pe teritoriul țării?
Potrivit prevederilor art. 117 alin. (1) al CF, formularul tipizat de document primar cu regim special Factură fiscală se eliberează de către subiectul impozabil la efectuarea pe teritoriul ţării a livrărilor impozabile. Totodată, locul livrării mărfurilor, potrivit art. 110 alin. (1) al CF, se consideră locul de aflare a mărfurilor la momentul predării (transmiterii) sau la momentul trecerii lor în posesia cumpărătorului (beneficiarului). Dacă mărfurile sînt furnizate cu transportul cumpărătorului (beneficiarului) sau de către o organizaţie de transp...
Monitorul fiscal FISC.md Nr.23 2015
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
21 January /2015 13:57
Domeniu:
Factura fiscală
Tags:
agent economic | factura fiscală | marfuri
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