Questions and answers
Cum se va refecta în Registrul livrărilor suma TVA calculată de la avansul primit, dacă a avut loc schimbarea obiectului livrării?
În temeiul prevederilor art. 19 şi 20 din Legea contabilităţii nr. 113 din 27.04.2007, faptele economice se contabilizează în baza documentelor primare şi centralizatoare. În situaţia, în care se constată schimbarea destinaţiei sumelor anterior primite sub formă de avans, în registrul livrărilor, sumele date se vor storna cu semnul „–” (minus). Înscrierea respectivă se va efectua în baza documentelor ce confrmă modifcarea statutului sumelor achitate în avans.
Monitorul fiscal FISC.md Nr.1 2011
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
06 May /2011 12:10
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