Fiscal practice
Cota TVA la produsele lactate cu conținut de grăsimi de maxim 40% din greutate
Art. 96 lit.b) prima liniuța din Codul fiscal prevede că, cota redusă a TVA de 8% se aplică la pâinea şi produsele de panificaţie (190120000, 190540, 190590300, 190590700, 190590800), la laptele şi produsele lactate (0401, 0402, 0403, 0405, 040610300 şi 040610500 – cu un conţinut de grăsimi de maximum 40% din greutate), livrate pe teritoriul Republicii Moldova, cu excepţia produselor alimentare pentru copii, care sunt scutite de TVA în conformitate cu art.103 alin. (1) pct.2). Unii contribuabili solicită precizarea ...
Monitorul fiscal FISC.md nr.4 (81) 2023
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The date of publishing:
09 June /2023 08:01
Domeniu:
Declarație TVA
Tags:
produse alimentare | cota TVA
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