The agricultural sector
Producătorul agricol a efectuat export de producție agricolă (ceapă și morcov). Care este mecanismul aferent restituirii TVA?
În conformitate cu art.104 lit.a) din Codul fiscal, se scutesc de TVA cu drept de deducere mărfurile, serviciile pentru export şi toate tipurile de transporturi internaţionale de mărfuri (inclusiv de expediţie) şi pasageri. Conform art.101 alin.(5) din CF, dacă depăşirea sumei TVA la valorile materiale, serviciile procurate se datorează faptului că subiectul impozabil a efectuat o livrare care se scuteşte de TVA cu drept de deducere, acesta are dreptul la restituirea sumei achitate cu care a fost depăşită TVA la valorile materiale, ser...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
27 June /2024 08:00
Catalogul tematic
Declarație TVA | Agricultura | Noutăți fiscale
Tags:
transport international | Export | marfă | platitor TVA | domeniul agricol
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