Questions and answers
Despre documentul primar ce urmează a fi eliberat la livrarea pachetului turistic unei persoane fizice
Ce document primar (factură fiscală sau factura) se va elibera la livrarea pachetului turistic și a serviciului turistic (livrat separat), la solicitarea cumpărătorului–cetățean? Potrivit art. 117 alin. (1) din CF, subiectul impozabil, care efectuează o livrare impozabilă pe teritoriul țării, este obligat să prezinte cumpărătorului factura fiscală pe livrarea în cauză. Prezentarea facturii fiscale se efectuează la momentul apariției obligației fiscale, stabilit prin art. 108, cu excepția cazurilor prevăzute de Codul menționat. Totodată, în conformitate cu pct. 2...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
28 June /2016 14:58
Domeniu:
Legislație fiscală
Tags:
pachet turistic | persoana fizică | servicii turistice | factura fiscală
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