Practical accounting
Factura fiscală. Întrebări și răspunsuri
Conform 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 impozitate1 conform art.104 lit.a), eliberarea facturii fiscale nu este obligatorie. La moment pe teritoriul RM sunt în circulație 3 tipuri de facturi fiscale...
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The date of publishing:
22 April /2021 09:27
Domeniu:
Noutăți | Factura fiscală
Tags:
factura fiscală | corectare | eliberare | non livrare | monitorul.fisc.md
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