Fiscal practice
Taxarea inversă la întreprinderile aflate în procedură de restructurare
Începând cu 1 ianuarie 2020, ca urmare a modificărilor operate la CF prin Legea nr.171 din 19 decembrie 2019 privind modificarea unor acte legislative, a fost introdus un nou principiu de impozitare cu TVA – taxarea inversă. Aceata presupune că TVA se calculează de către cumpărător şi nu de către vânzător. Taxa se calculează livrărilor impozabile în situaţia în care vânzătorul este în proces de insolvabilitate şi este plătitor al TVA. În situaţia în care vânzătorul este declarat &ic...
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The date of publishing:
09 April /2020 08:00
Domeniu:
Noutăți | Administrare fiscală | T.V.A.
Tags:
taxare inversă | TVA | insolvabilitate | monitorul.fisc.md
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