Questions and answers
Cum urmează de a se reflecta în anexa TVA LIVR a Declarației privind T.V.A. a volumele de livrări, efectuate cu respectarea cerințelor stabilite de art. 117 alin. (3), fără eliberarea facturii fiscale.
În temeiul art. 118 alin. (1) din Codul fiscal, fiecare subiect impozabil este obligat să ţină evidenţa întregului volum de mărfuri, servicii livrate şi a valorilor materiale, serviciilor procurate. În comerţul cu amănuntul, în sfera prestării serviciilor, subiecţii impozabili sînt obligaţi să ţină zilnic evidenţa tuturor mărfurilor livrate, serviciilor prestate achitate în numerar. În corespundere cu modul de completare a Declaraţiei privind T.V.A., aprobată prin Ordinul IFPS 1164 din 25.10.2012, volumul de mărfuri livrat prin utilizarea maşinii de casă şi control, s...
Monitorul fiscal FISC.md Nr.15 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
16 September /2013 16:34
Domeniu:
T.V.A. | Dare de seamă fiscală
Tags:
comerţul cu amănuntul | TVA
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