Questions and answers
Despre data eliberării facturii fiscale
Întreprinderea X îndeplinește lucrări de întreținere și reparație a drumurilor publice. Aceste lucrări sunt finanțate din bugetul de stat. Pentru lucrările efectuate antreprenorul X eliberează lunar beneficiarului Y factură fiscală conform procesului-verbal de aprobare a volumului executat. Deoarece procesul-verbal se întocmește conform situației lunare, data obligației fiscale privind TVA este sfîrșitul fiecărei luni, deci, data livrării și, respectiv, data eliberării facturii fiscale este ultima zi a fiecărei luni. Procesul-verbal în baza căruia se aprobă vol...
Monitorul fiscal FISC.md Nr.33 2016
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
30 September /2016 10:18
Domeniu:
T.V.A. | Obligație fiscală | Factura fiscală
Tags:
factura fiscală | TVA | obligaţie fiscală | repararea drumurilor | livrare impozabila
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