Practical accounting
Contabilitatea TVA în livrările de bunuri în ambalaje
În activitatea entităților un volum semnificativ de livrări de bunuri revine livrărilor în ambalaje. Suma TVA achitată sau care urmează a fi achitată la buget în aceste operații este condiționată de faptul: ambalajele sunt nerestituibile sau restituibile? Nerestituibile se consideră ambalajele de transport care se livrează în baza actului de vânzare-cumpărare, iar restituibile – cele care se procură (se vând) în baza condițiilor de returnare negociate de ambele părți (...
Monitorul fiscal FISC.md nr.2 (72) 2022
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
02 February /2022 07:57
Domeniu:
T.V.A. | Contabilitate
Tags:
TVA | ambalaje | bunuri | Contabilitate
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