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  • 5. (28.25.9) Facturile fiscale în care totalul valorii livrării depășește limitele stabilite de art. 118/1 din Codul fiscal, pentru care se aplică scutire de TVA cu drept de deducere, se reflectă în Registrul general electronic al facturilor fiscale?
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5. (28.25.9) Facturile fiscale în care totalul valorii livrării depășește limitele stabilite de art. 118/1 din Codul fiscal, pentru care se aplică scutire de TVA cu drept de deducere, se reflectă în Registrul general electronic al facturilor fiscal

În conformitate cu prevederile art. 93 pct. 6) din Codul fiscal, livrare impozabilă reprezintă livrare de mărfuri, livrare (prestare) de servicii, cu excepția celor scutite de TVA, fără drept de deducere. Livrările specificate în art. 104 din Codul fiscal, pentru care se aplică scutirea de TVA cu drept de deducere, cad sub incidența prevederile art. 93 pct. 6) din Codul fiscal. Astfel, facturile fiscale menționate urmează de a fi incluse în Registrul general electronic al facturilor fiscale. [Modificare în Baza generalizată a practicii fiscale în temeiul Legii pentru modificarea și completarea unor acte legislative nr.288 din 15.12.2017, în vigoare 01.01.2018].

(Trecut în Arhivă prin Ordinul SFS nr. 366 din 20.07.2020)

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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The date of publishing:

19 February /2018 07:49

Catalogul tematic

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

Tags:

scutire | TVA | deducere | factura fiscală | Registru a facturii fiscale | Cod fiscal | valoarea impozabilă

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