Customs sector
Deducerea TVA aferentă importului de bunuri vs validarea declarației vamale
Speță: SRL „X” este importator de bunuri și a perfectat o declarație vamală electronică cu data 28.02.2023, care a fost validată și acceptată de organul vamal la data de 01.03.2023. În care lună SRL „X”, are dreptul la deducerea sumei TVA achitată pentru importul de bunuri, în perioada fiscală februarie sau martie 2023? În conformitate cu prevederile lit. b) alin. (10) art. 102 din Codul fiscal, subiectul impozabil are dreptul la deducerea TVA achitată sau care urmează a fi achitată pe v...
Instituții:
Serviciul Vamal al Republicii Moldova | Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
03 May /2023 08:00
Domeniu:
Scutirea de TVA | Declarație TVA
Tags:
declaratia vamala | import | declaratie TVA
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