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  • 6. (28.25.3) Care facturi fiscale urmează a fi înregistrate în Registrul general electronic al facturilor fiscale?
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6. (28.25.3) Care facturi fiscale urmează a fi înregistrate în Registrul general electronic al facturilor fiscale?

În conformitate cu art. 1181 din Codul fiscal, factura fiscală eliberată se supune înregistrării obligatorii de către furnizorul subiect al impunerii cu TVA în Registrul general electronic al facturilor fiscale, în forma și în modul stabilit de Serviciul Fiscal de Stat, în cazul în care totalul valorii impozabile a livrării impozabile cu TVA, inclusiv al valorii impozabile ajustate în condițiile art.98, depășește suma de 100000 lei. [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 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.
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 07:50

Catalogul tematic

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

Tags:

factura fiscală|Codul fiscal|practica fiscala|TVA|valoare impozitabila

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