Fiscal practice
Livrarea de mărfuri și servicii în cadrul proiectului de asistență tehnică. Aspecte privind TVA
În conformitate cu art.117 alin.(1) din Codul fiscal, subiectul impozabil care efectuează o livrare impozabilă pe teritoriul ţării este obligat să prezinte cumpărătorului (beneficiarului) factura fiscală pe livrarea în cauză. Prezentarea facturii fiscale se efectuează la momentul apariţiei obligaţiei fiscale, stabilit prin art.108, cu excepţia cazurilor prevăzute de CF. Pentru livrările impozitate conform art.104 lit.a), eliberarea facturii fiscale nu este obligatorie. Conform art.104 lit.c1) liniuța 1 și 2 din CF, se scute...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
21 August /2023 08:01
Catalogul tematic
T.V.A.
Tags:
livrare de mărfuri | T.V.A
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