Case studies
Livrările admise la aprecierea pragului pentru înregistrarea ca plătitor al TVA
Situația de caz: Entitatea comercializează cartele telefonice la prețul cu care le-a procurat. Clientul achită prețul cartelei și o plată contractuală pentru serviciul prestat. Se iau în calcul aceste încasări la aprecierea pragului de înregistrare în calitate de plătitor al TVA? În conformitate cu art.112 alin.(1) din Codul fiscal, subiectul care desfăşoară activitate de întreprinzător, cu excepţia autorităţilor/instituțiilor publice, specificate la art.51, exceptând instituţiile de învăţăm&acir...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
04 August /2023 08:01
Catalogul tematic
T.V.A.
Tags:
înregistrarea | T.V.A
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