Questions and answers
Au fost efectuate investiții capitale, in anul 2013. Cererea de restituire a T.V.A. pentru aceste investiții a fost depusă în anul 2015. Beneficiază întreprinderea de restituire la T.V.A. pentru anul 2013?
Potrivit prevederilor art. 93 pct. 18) din CF, investiții (cheltuieli) capitale reprezintă cheltuieli efectuate de către agenții economici în legătură cu procurarea și/sau crearea activelor pe termen lung, destinate utilizării în procesul de producție (prestare servicii/executare lucrări), care nu se reflectă în rezultatele perioadei curente, dar urmează a fi atribuite la majorarea valorii activelor pe termen lung. Restituirea T.V.A. la investiții capitale este reglementată de art. 1011 din CF și Regulamentul privind restituirea T.V.A., aprobat prin HG n...
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
15 May /2015 10:16
Domeniu:
T.V.A.
Tags:
investiţii | TVA | întreprinderi | Active
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