Case studies
TVA în cazul primirii avansului și neefectuării livrării
Care este regimul TVA în cazul primirii plății pentru livrarea ce nu a mai avut loc? Art.108 alin.(1) din Codul fiscal prevede că data obligației fiscale privind TVA este data livrării. Data livrării se consideră data predării mărfurilor, prestării serviciilor, cu excepția cazurilor stipulate la alin.(5), (6) și (7). Conform prevederilor alin.(5) din articolul menționat, dacă plata este primită până la momentul efectuării livrării, data livrării se consideră data primirii plății. Astfel, la primirea plății până la momentul ...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
22 July /2021 08:00
Domeniu:
Noutăți | Dare de seamă fiscală | T.V.A.
Tags:
TVA | avans | livrare neefectuată | ajustarea sumei tva | monitorul.fisc.md
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