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  • 2. (28.8.5) Are loc ajustarea trecerii în cont a TVA şi a obligaţiilor fiscale, dacă după livrarea mărfurilor (prestarea serviciilor) are loc schimbarea preţului, ca urmare a revizuirii acestora?
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Questions and answers

2. (28.8.5) Are loc ajustarea trecerii în cont a TVA şi a obligaţiilor fiscale, dacă după livrarea mărfurilor (prestarea serviciilor) are loc schimbarea preţului, ca urmare a revizuirii acestora?

Potrivit prevederilor art.98 alin.(1) lit.a) din Codul fiscal, valoarea impozabilă a livrării impozabile a mărfurilor, serviciilor, după livrarea sau achitarea lor, urmează a fi ajustată, cu condiţia prezentării documentelor de confirmare, dacă valoarea livrării impozabile, aprobată anticipat, s-a schimbat ca rezultat al schimbării preţurilor; [Modificare în Baza generalizată a practicii fiscale în temeiul art.98 alin. (1) lit.a) din Codul fiscal].

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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:

22 February /2017 11:36

Catalogul tematic

T.V.A. | Obligație fiscală

Tags:

TVA|obligaţie fiscală|livrarea mărfurilor

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