Questions and answers
La livrarea mărfurilor/serviciilor, în cadrul comerțului electronic, cu plata în numerar și/sau cu alt instrument de plată, este obligatoriu a include codul fiscal al cumpărătorului în factura fiscală eliberată persoanei fizice?
În conformitate cu prevederile art. 4 din Legea nr. 284 din 22.07.2004 privind comerțul electronic; comerțul electronic reprezintă activitatea de întreprinzător a persoanelor fizice și juridice de vînzare a bunurilor, executare a lucrărilor sau prestare a serviciilor, efectuată cu utilizarea comunicărilor electronice şi/sau a contractelor electronice. Prin urmare, prevederile art. 117 din CF, în redacția Legii pentru modificarea şi completarea unor acte legislative nr. 71 din 12.04.2015, începînd cu 1 mai 2015, se completează cu alineatul (31), conform căr...
Monitorul fiscal FISC.md Nr.27 2015
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
14 September /2015 12:22
Domeniu:
Factura fiscală
Tags:
livrarea mărfurilor | comerţ | factura fiscală
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