Fiscal practice
Calcularea corectă a TVA spre restituire în cazul exportului de mărfuri și servicii
În cadrul desfășurării activității de întreprinzător agenții economici, conform legislației fiscale, cu respectarea anumitor condiții, pot beneficia de dreptul la restituirea TVA. În acest articol vom examina care livrări de mărfuri și servicii pentru export se consideră la aprecierea sumei TVA spre restituire din buget. Una din condiții este prevăzută la art.101 alin.(5) din Codul fiscal (CF), conform căruia contribuabilul care a efectuat o livrare scutită de TVA cu drept de deducere, iar aceasta a determinat formar...
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The date of publishing:
03 November /2020 07:50
Domeniu:
Deduceri fiscale | Legislație fiscală | Administrare fiscală | T.V.A.
Tags:
TVA | restituire | Export | marfă | servicii | contribuabil | deducerea TVA
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