Practical accounting
Aspecte privind aplicarea sistemului „depozit” la comercializarea bateriei sau acumulatorului auto
Potrivit prevederilor art.95 alin.(1) lit.a) din Codul fiscal, obiecte impozabile cu TVA constituie livrarea mărfurilor, serviciilor de către subiecții impozabili, reprezentînd rezultatul activității lor de întreprinzător în Republica Moldova. Totodată, conform prevederilor Hotărârii Guvernului nr.586/2020 pentru aprobarea Regulamentului privind gestionarea bateriilor și acumulatorilor și deșeurilor de baterii și acumulatori (în continuare BA): - sistem „depozit” reprezintă sistem prin care cumpără...
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The date of publishing:
29 May /2023 08:00
Domeniu:
T.V.A.
Tags:
baterii | acumulatoare | taxa pe valoare adăugată
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