Questions and answers
Are dreptul agentul economic la deducerea sumei TVA aferentă procurărilor de mărfuri și servicii în scopul consolidării culturii corporative?
În conformitate cu art.102 alin.(1) din Codul fiscal, în cazul achitării T.V.A. la buget, subiecţilor impozabili, înregistraţi în calitate de plătitori ai T.V.A., li se permite deducerea sumei T.V.A., achitată sau care urmează a fi achitată furnizorilor plătitori ai T.V.A., pe valorile materiale, serviciile procurate (inclusiv transmise în cadrul realizării contractului de comision) pentru efectuarea livrărilor impozabile în procesul desfăşurării activităţii de întreprinzător. Se permite deducerea sumei T.V.A. la...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
08 August /2024 08:00
Catalogul tematic
avizul de însoțire a mărfii | Noutăți fiscale
Tags:
exportul de marfuri | Declaraţia privind TVA | agent economic
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