Questions and answers
Despre eliberarea documentului primar și data eliberării
Agentul economic prestează servicii de expediție internațională. Ce document primar trebuie să elibereze și la ce dată se emite acest document? În conformitate cu prevederile art. 104 lit. a) din CF, la cota zero a T.V.A. se impozitează toate tipurile de transporturi internaționale de mărfuri (inclusiv de expediție) și pasageri. Totodată, în conformitate cu art. 117 alin. (1) din CF, factura fiscală nu se eliberează pentru livrările impozitate în temeiul art. 104 lit. a). Astfel, potrivit pct. 3 al Instrucțiunii privind modul de completare a factur...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
24 June /2016 10:34
Domeniu:
T.V.A. | Factura fiscală
Tags:
agent economic | prestarea serviciilor | Cota zero | TVA | factura fiscală
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