Fiscal practice
Restituirea TVA conform art.101/6 din Codul fiscal: exemplu practic de apreciere a sumelor TVA pasibile restituirii
În conformitate cu prevederile art.1016 alin.(1) din Codul fiscal, acţiunea prezentului articol se extinde asupra subiecţilor impozabili, înregistraţi în calitate de plătitori de TVA, ce documentează tranzacţiile prin Sistemul informaţional automatizat "e-Factura" şi/sau prin bonuri fiscale emise de echipamentele de casă şi control conectate la Sistemul informaţional automatizat "Monitorizarea electronică a vânzărilor", prin care dispun de depăşirea sumei TVA aferente procurărilor (inclusiv TVA aferentă import...
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The date of publishing:
20 January /2025 07:56
Catalogul tematic
T.V.A. | e-factura
Tags:
e-Factura | restituire | T.V.A
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