Practical accounting
Taxarea inversă. Lipsa mențiunii în factura fiscală
Entitatea plătitoare de TVA a procurat un bun imobil – proprietate a unei întreprinderi înregistrate în calitate de plătitori de TVA declarate în proces de insolvabilitate. Furnizorul imobilului a eliberat factură fiscală pe livrarea în cauză fără mențiunea „taxare inversă”. Are oare dreptul cumpărătorul la calcularea de sine stătătoare și achitarea TVA, dar și dreptul la deducere a sumei TVA aferent procurării imobilului respectiv în baza facturii fiscale care nu conține această mențiune? ...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
26 May /2021 08:00
Domeniu:
T.V.A. | Noutăți | Factura fiscală
Tags:
taxare inversă | TVA | factura fiscală | monitorul.fisc.md
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