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Angela Cucerenco

Angela Cucerenco,
Inspector superior al Direcției impozite indirecte
a Direcției generale metodologie impozite și taxe
din cadrul Serviciului Fiscal de Stat
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Modul de restituire a TVA în cazul efectuării investițiilor capitale în perioadele fiscale anterioare

iconModul de restituire a TVA în cazul efectuării investițiilor capitale în perioadele fiscale anterioare

La 1 iunie 2018 a intrat în vigoare Hotărârea Guvernului nr. 505 din 30 mai 2018 cu privire la aprobarea modificărilor și completărilor ce se operează în unele hotărâri ale Guvernului, prin care au fost operate modificări inclusiv asupra modului de restituire a taxei pe valoarea adăugată.   Astăzi prezentăm unele aspecte ce vizează subiecţii impozabili cu TVA care efectuează investiţii capitale în conformitate cu prevederile art.1011 alin.(1) şi alin.(1¹) din Codul fiscal şi deţin dreptul la restituirea sumei TVA, cu respectarea condiţiilor stipulate în alin.(2) din articolul menţionat.

31 July /2018 08:30

Igor Lazari

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