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  • 1. (28.15.24) Urmează a fi eliberată factura fiscală pentru livrările scutite de TVA?
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1. (28.15.24) Urmează a fi eliberată factura fiscală pentru livrările scutite de TVA?

Arhiva: În conformitate cu prevederile art. 117 din Codul fiscal, eliberarea facturii fiscale se face exclusiv în cazul livrărilor impozabile cu TVA. Totodată, conform art.19 din Legea contabilităţii nr. 113-XVI din 27.04.2007, faptele economice se contabilizează în baza documentelor primare şi centralizatoare. Prin urmare, pentru livrările neimpozabile cu TVA, în temeiul pct.2 din Anexa nr.2 la Ordinul Ministerului Finanţelor nr.47 din 31.03.2010 furnizorul va elibera documentul cu regim special – factura.

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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1882 views

The date of publishing:

06 December /2017 10:33

Catalogul tematic

T.V.A. | Administrare fiscală

Tags:

factura fiscală|documente primare|TVA|livrare

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