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  • Dreptul la deducere a sumei TVA, în cazul procurărilor efectuate și documentate eronat (în regim obișnuit cu aplicarea TVA, fără indicarea mențiunii de taxare inversă) de la un subiect declarat în insolvabilitate
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Fiscal practice

iconDreptul la deducere a sumei TVA, în cazul procurărilor efectuate și documentate eronat (în regim obișnuit cu aplicarea TVA, fără indicarea mențiunii de taxare inversă) de la un subiect declarat în insolvabilitate

În conformitate cu prevederile art.94 lit.e) din Codul fiscal, subiecţi impozabili cu TVA sînt persoanele juridice şi fizice care practică activitate de întreprinzător, inclusiv persoanele care desfăşoară activitate profesională potrivit legislaţiei, şi procură pe teritoriul Republicii Moldova proprietatea întreprinderilor înregistrate

Ion Chitoroagă

Ion Chitoroagă

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The date of publishing:

26 July /2024 08:00

Catalogul tematic

Declarație TVA | Persoană juridică | Noutăți fiscale | Persoana fizică

Tags:

activitate profesionala | taxare inversă | declaraţie privind TVA | drept de deducere

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