Practical accounting
TVA restituită din străinătate în urma importului unui automobil
Entitatea din Republica Moldova a procurat un automobil de la o persoană juridică din Germania. La importul unității de transport au fost achitate TVA, accizele și procedurile vamale. Ulterior, vânzătorul a restituit la contul cumpărătorului TVA achitat pentru automobil la momentul procurării. Această sumă este calificată, pentru entitatea din Moldova, drept venit sau diminuare de preț? Cum va fi reflectată în evidența contabilă? Care este regimul fiscal al acestor plăți? Legea contabilităţii şi raportării financiare nr.287/15.12.2017, ar...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
28 February /2020 08:00
Catalogul tematic
Noutăți | T.V.A.
Tags:
TVA | import automobile | restituirea TVA | monitorul.fisc.md
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