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  • 1. (28.8.23) Включается ли сумма неустойки в облагаемую стоимость облагаемой поставки?
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1. (28.8.23) Включается ли сумма неустойки в облагаемую стоимость облагаемой поставки?

В соответствии со ст. 97 ч. (1) Налогового кодекса, облагаемая стоимость облагаемой поставки представляет собой стоимость поставки, оплаченной или подлежащей оплате, без НДС. Так как неустойка не включается в стоимость поставки, её величина не влияет на облагаемую стоимость облагаемой поставки. (разъяснения по отношению применяемых понятий приведены в пкт. 28.7.4. ОБНП) В то же время, если полученные суммы, предусмотренные условиями договоров в виде неустойки (штрафа, пени), по существу не являются неустойкой (штрафом, пеней), обеспечивающей исполнение обязательств, а фактически относятся к элементу ценообразования, предусматривающему оплату товаров (работ, услуг), то такие суммы включаются в облагаемую стоимость облагаемой поставки.

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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.
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The date of publishing:

21 May /2015 12:43

Catalogul tematic

T.V.A.

Tags:

неустойка | стоимость | поставки | НДС

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