Practical accounting
Utilizarea e-facturii de către neplătitorii TVA
Sunt obligați agenții economici care nu sunt înregistrași în calitate de plătitori ai TVA și care nu efectuează livrări impozabile cu TVA să utilizeze, în temeiul art.117 alin.(12) din Codul fiscal, e-factura? Conform art.117 alin.(12) din CF, începând cu 1 ianuarie 2021, la efectuarea livrării impozabile în cadrul achiziţiilor publice pe teritoriul ţării, subiectul impozabil este obligat să prezinte cumpărătorului (beneficiarului) pentru livrarea respectivă factura fiscală electronică (e-factura). Prevederile aline...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
27 April /2021 08:00
Domeniu:
T.V.A. | Noutăți
Tags:
e-Factura | TVA | neplătitor TVA | monitorul.fisc.md
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