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  • 8. (28.23.18) Cum se vor reflecta în Declaraţia privind TVA, livrările efectuate în interiorul zonei economice libere?
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8. (28.23.18) Cum se vor reflecta în Declaraţia privind TVA, livrările efectuate în interiorul zonei economice libere?

În conformitate cu Ordinul IFPS nr. 1164 din 25.10.2012 „Despre aprobarea formularului Declaraţiei privind TVA şi a Modului de completare a Declaraţiei privind TVA”, în Declaraţia privind TVA se indică livrările impozitate la cota standard, la cota redusă, scutite de TVA cu drept de deducere şi cele scutite de TVA fără drept de deducere. Potrivit prevederilor art. 95 alin. (2) lit. a) din Codul fiscal, livrarea mărfurilor şi serviciilor efectuate în interiorul zonei economice libere, nu constituie obiecte impozabile cu TVA. Prin urmare, dat fiind faptul că, livrările în cauză nu constituie obiect al impunerii cu TVA, acestea nu urmează a fi reflectate în Declarația privind TVA. [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].

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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:

14 March /2018 09:39

Catalogul tematic

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

Tags:

TVA|livrare|practica fiscala|obiect al impunerii

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