Fiscal practice
Factura fiscală pe suport de hârtie, semnată olograf și remisă pe e-mail vs dreptul la deducerea TVA
Reprezintă oare factura fiscală eliberată pe suport de hârtie, semnată olograf și remisă pe e-mail, un document electronic admisibil pentru confirmarea dreptului la deducerea TVA? Conform art.117 alin.(1) din Codul fiscal, subiectul impozabil care efectuează o livrare impozabilă pe teritoriul țării este obligat să prezinte cumpărătorului (beneficiarului) factura fiscală pe livrarea în cauză. Potrivit pct.6 din Instrucțiunea privind completarea formularului tipizat de document primar cu regim special "Factura f...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
23 May /2024 08:00
Catalogul tematic
Declarație TVA | Noutăți fiscale
Tags:
factura fiscală | Declaraţia privind TVA
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