Practical accounting
Comisionarul: apreciem pragul de înregistrare ca plătitor TVA
Cum se apreciază pragul de înregistrare în calitate de plătitor al TVA în cazul comisionarului, care execută însărcinarea comitentului de comercializare a mărfurilor scutite de TVA fără drept de deducere? În conformitate cu art.112 alin.(1) CF, subiectul care desfăşoară activitate de întreprinzător, cu excepţia autorităţilor și instituţiilor publice, specificate la art.51, exceptând instituţiile de învăţământ publice, este obligat să se înregistreze ca contribuabil al TVA dacă el, într-...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
24 September /2021 08:00
Domeniu:
T.V.A. | Administrare fiscală | Noutăți
Tags:
TVA | comisionar | prag de apreciere | livrare
2 comments
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Marina Damaschin
08 October /2021 14:50
Thank you!
04 October /2021 14:20
Everything is very open with a clear description of the issues. It was truly informative. Your website is very helpful. Many thanks for sharing! MyCardStatement Login