Questions and answers
Despre justificarea livrării de mărfuri la export persoanelor nerezidente
Dacă subiectul impozabil efectuează livrarea de mărfuri la export persoanelor nerezidente, prin ce document primar urmează să fie justificată operațiunea dată? În conformitate cu prevederile art. 20 alin. (4) din Legea contabilității nr. 113-XVI din 27 aprilie 2007, pentru operațiunile de export-import al activelor și serviciilor, drept documente primare pot fi utilizate documentele aplicate în practica internațională sau cele prevăzute de contract. Totodată, potrivit pct. 3 al Instrucțiunii privind modul de completare a facturii, aprobate prin Ordi...
Monitorul fiscal FISC.md Nr.39 2017
Instituții:
Serviciul Fiscal de Stat | Ministerul Finanțelor al Republicii Moldova | Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
22 August /2017 09:20
Catalogul tematic
T.V.A. | Administrare fiscală | Ordine MF | Legislație fiscală | Factura fiscală | Noutăți fiscale
Tags:
marfuri | cota 0 | nerezidenti | Ordin MF | factura fiscală
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