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  • 1. (28.15.47) Care este modalitatea de ajustare a valorii impozabile de mărfuri (servicii) după livrarea sau achitarea lor?
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Questions and answers

1. (28.15.47) Care este modalitatea de ajustare a valorii impozabile de mărfuri (servicii) după livrarea sau achitarea lor?

În conformitate cu alineatul (12) articolul 1171 din Codul fiscal la ajustarea valorii impozabile a livrării impozabile de mărfuri, de servicii după livrarea sau achitarea lor, furnizorul eliberează factura fiscală cu reflectarea în aceasta a denumirii mărfurilor, serviciilor la care a fost modificată valoarea impozabilă, a obligaţiei fiscale ajustate privind T.V.A. şi a mărimii ajustării valorii impozabile a mărfurilor, serviciilor care se indică cu semnul „minus” la micşorare şi cu semnul „plus” la majorare.

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Serviciul Fiscal de Stat

„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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The date of publishing:

22 February /2017 11:30

Catalogul tematic

Legislație fiscală | Factura fiscală

Tags:

Codul fiscal | factura fiscală | valoarea impozitabila | marfuri

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