Fiscal practice
Aplicarea proratei TVA aferentă serviciilor livrate de către cooperativele agricole de prestări servicii membrilor acestei cooperative
Care sunt aspectele de care trebuie să ținem cont în cazul aplicării proratei TVA aferentă serviciilor livrate de către cooperativele agricole de prestări servicii (scutite de TVA fără drept de deducere în conformitate cu art.103 alin.(1) pct.22) din CF), membrilor acestei cooperative? În conformitate cu art.93 pct.6) din CF, livrare impozabilă reprezintă livrare de mărfuri, livrare (prestare) de servicii, cu excepţia celor scutite de TVA, fără drept de deducere, efectuate de către subiectul impozabil &ici...
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The date of publishing:
24 April /2024 08:00
Catalogul tematic
Noutăți | Declarație TVA
Tags:
prestare servicii | Agricultură | Declaraţia privind TVA
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