Questions and answers
Cînd apare obligația de eliberare a facturii fiscale pentru serviciile de locațiune: la primirea avansului, sau la momentul semnării actului de prestare a serviciilor?
Potrivit 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 al CF, cu excepția cazurilor prevăzute de CF. Astfel, în conformitate cu prevederile art. 108 alin. (4) din CF, se consideră data prestării serviciului, data eliberării facturii fiscale sau data la care plata se efectuează subiectului impozabil, parțial ...
Monitorul fiscal FISC.md Nr.26 2015
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
03 July /2015 14:11
Domeniu:
Factura fiscală
Tags:
factura fiscală | avans | subiecţilor impozabili
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