Questions and answers
Cum se reflectă în declarația TVA 12 bonurile fiscale prin intermediul cardului de plată de afaceri (business card)?
Potrivit art.95 alin.(1) lit.a) din CF, obiecte impozabile cu TVA constituie livrarea mărfurilor, serviciilor de către subiecţii impozabili, reprezentând rezultatul activităţii lor de întreprinzător în Republica Moldova. Conform art.102 alin.(1) din CF, 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 pr...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
23 May /2024 07:50
Catalogul tematic
Declarație TVA | Noutăți fiscale | HoReCa
Tags:
bon de plata | card bancar | bon fiscal | Declaraţia privind TVA
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