Questions and answers
Condițiile restituirii din buget a TVA întreprinderii care este beneficiar al unui proiect de asistență tehnică
Întreprinderea noastră este beneficiar al unui proiect de asistență tehnică, care cade sub incidența tratatelor internaționale la care RM este parte. Din anumite motive, la efectuarea procurării, furnizorul a eliberat o factură fiscală în care a aplicat TVA la cota de 20%, conform căreia a și fost efectuată achitarea. Este oare posibilă restituirea din buget a TVA întreprinderii noastre, în calitatea sa de beneficiar al proiectului de asistența tehnică, ținând cont de faptul că art. 104 lit. c1) din Codul fiscal (CF), prevede că...
Monitorul fiscal FISC.md nr.6 (69) 2021
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The date of publishing:
08 October /2021 08:03
Domeniu:
T.V.A. | Legislație fiscală | Deduceri fiscale
Tags:
TVA | asistență | deducere | scutire de TVA
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