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  • Are agentul economic dreptul la trecerea în cont a TVA pe bunurile procurate, dacă factura fiscală a fost eliberată de către furnizor la 30.06.2016, data transportării mărfii a fost 01.07.2016, iar data înregistrării cumpărătorului ca subiect impozabil cu TVA este 01.07.2016?
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iconAre agentul economic dreptul la trecerea în cont a TVA pe bunurile procurate, dacă factura fiscală a fost eliberată de către furnizor la 30.06.2016, data transportării mărfii a fost 01.07.2016, iar data înregistrării cumpărătorului ca subiect impozabil cu

În conformitate cu prevederile art. 117 alin. (1) din CF, subiectul impozabil care efectuează o livrare impozabilă pe teritoriul țării este obligat să prezinte cumpărătorului factura fiscală pe livrarea în cauză. Prezentarea facturii fiscale se efectuează la momentul apariției obligației fiscale, stabilit prin art.108 din CF.

Andrei Nevreanschi

Andrei Nevreanschi

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„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:

02 November /2016 14:01

Catalogul tematic

Legislație fiscală | T.V.A. | Factura fiscală

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agent economic | TVA | factura fiscală | bunuri | trecere in cont | Codul fiscal

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