Questions and answers
Cine trebuie se elibereze factura fiscală la serviciile prestate în cadrul comerțului electronic de către mandatar, în cadrul realizării contractului de mandat?
Livrările efectuate în cadrul realizării contractului de mandat în scopuri fiscale sunt reglementate de prevederile art. 106 din CF. Potrivit art. 106 alin. (1) din CF, livrarea de mărfuri, servicii efectuată de către mandatar în numele mandantului constituie livrare efectuată de mandant. Noțiunea de contract de mandat este expusă în art. 1030 alin.(l) din Codul civil, care stabilește că prin contractul de mandat o parte (mandant) împuternicește cealaltă parte (mandatar) de a o reprezenta la încheierea de acte juridice, iar aceasta, prin acceptarea mandat...
Monitorul fiscal FISC.md Nr.34 2016
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
04 November /2016 13:11
Domeniu:
Legislație fiscală | Factura fiscală
Tags:
factura fiscală | comert electronic | scopuri fiscale | Codul fiscal
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