Fiscal practice
TVA12: data și valoarea declarării exportului de mărfuri
O entitate rezidentă a încheiat un contract de livrare de mărfuri cu un cumpărător străin. În care perioadă fiscală contribuabilul are obligația de a reflecta exportul de mărfuri în Declarația privind TVA și cum se determină valoarea livrării mărfurilor la export, ce urmează a fi indicată în boxa 5 din Declarație? Termenele obligației fiscale ale subiecților impozabili cu TVA sunt prevăzute la art. 108 din Codul fiscal, care stipulează că data obligației fiscale reprezintă data livrării. Pe...
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The date of publishing:
21 July /2021 08:00
Catalogul tematic
T.V.A. | Administrare fiscală | Noutăți
Tags:
Export | TVA | TVA12 | boxa 5 | invoice | monitorul.fisc.md
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