Fiscal practice
Aprecierea valorii impozabile a TVA la livrarea autoturismelor
În conformitate cu prevederile Legii nr.212 din 20.07.23, cu punerea în aplicare din 01.01.26, autoturismele şi alte autovehicule (poziţiile tarifare 870321, 870322, 870323, 870324, 870331, 870332, 870333, 870340, 870350000, 870360, 870370000, 870380, 9705), se vor impozita cu TVA pe principii generale, fiind scoase din regimul TVA de scutit fără drept de deducere. Totodată, conform art.95 alin.(2) lit.j) din Codul fiscal (în redacția Legii nr.187/2025, cu punerea în aplicare din 01.01...
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The date of publishing:
05 September /2025 07:50
Catalogul tematic
T.V.A. | Scutirea de TVA
Tags:
autoturisme | pozitia tarifara | valoarea reală
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