Legal advice
Poate fi sancționat contribuabilul care nu este înregistrat în calitate de plătitor al TVA pentru neeliberarea facturii fiscale pentru serviciile de administrare a blocurilor de locuințe?
Potrivit prevederilor art. 103 alin. (1) pct. 16) din Codul fiscal, se scutesc de T.V.A. fără drept de deducere cazarea în cămine; serviciile comunale acordate populaţiei; închirierea spaţiului locativ, deservirea tehnică a blocurilor de locuinţe, salubrizarea, folosirea ascensoarelor. Articolul 12 alin. (1) lit. b) din Legea contabilităţii şi raportării financiare nr. 287/2017 statuează că documentele primare cu regim special se întocmesc conform formularelor tipizate şi se utilizează în cazul prestării serviciilor, cu...
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The date of publishing:
28 February /2024 08:00
Domeniu:
Noutăți | Declarație TVA
Tags:
declaratie TVA | factura fiscală | contribuabil | sanctionare
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