Questions and answers
Cu privire la trecerea în cont a sumei TVA aferente valorilor materiale procurate utilizate pentru acordarea serviciilor de garanție
În cazul utilizării pieselor de schimb în cadrul serviciilor de garanție prestate conform contractului, legate de livrarea impozabilă de mărfuri, se permite oare la trecerea în cont suma T.V.A. aferentă valorilor materiale procurate, utilizate pentru acordarea acestor servicii? În conformitate cu prevederile art. 102 alin. (1) din CF, în cazul achitării T.V.A. la buget, subiecților impozabili înregistrați în calitate de plătitori ai T.V.A. li se permite trecerea în cont a sumei T.V.A., achitate sau care urmează a fi achitată furnizorilor plătitori ai T.V.A...
Monitorul fiscal FISC.md Nr.29 2016
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
15 February /2016 13:16
Domeniu:
T.V.A.
Tags:
servicii | TVA | valori materiale | subiecții impozitabili
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