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  • 17. (28.15.2) La ce dată se eliberează factura fiscală de către furnizorul de mărfuri (servicii)?
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17. (28.15.2) La ce dată se eliberează factura fiscală de către furnizorul de mărfuri (servicii)?

Potrivit art.117 alin.(1) din Codul fiscal, subiectul impozabil care efectuează o livrare impozabilă pe teritoriul ţării este obligat să prezinte cumpărătorului (beneficiarului) factura fiscală pe livrarea în cauză. Prezentarea facturii fiscale se efectuează la momentul apariţiei obligaţiei fiscale, stabilit prin art.108, cu excepţia cazurilor prevăzute de prezentul cod. Pentru livrările impozitate conform art.104 lit. a), eliberarea facturii fiscale nu este obligatorie. [Modificare în Baza generalizată a practicii fiscale în temeiul Legii pentru modificarea şi completarea unor acte legislative nr.288 din 15.12.2017, în vigoare de la data 01.01.2018].

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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.
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The date of publishing:

02 March /2018 15:53

Catalogul tematic

Dare de seamă fiscală | Declarație TVA | T.V.A. | Factura fiscală | Servicii electronice | Legislație fiscală | Obligație fiscală | Administrare fiscală | Noutăți fiscale

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TVA|factura fiscală|obligaţie fiscală|practica fiscala

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