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  • Despre necesitatea de calculare a TVA pentru bonusurile acordate
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iconDespre necesitatea de calculare a TVA pentru bonusurile acordate

Pentru fidelitate clienților le sunt oferite bonusuri sub formă monetară. Apare oare necesitatea de calculare a TVA și de eliberare a facturii fiscale pentru bonusurile oferite? În conformitate cu prevederile art. 95 alin. (1) lit. a)din CF, obiect al impunerii cu TVA este livrarea mărfurilor, serviciilor de către subiecții impozabili, reprezentând rezultatul activității lor de întreprinzător în Republica Moldova.

Andrei Nevreanschi

Andrei Nevreanschi

Monitorul fiscal FISC.md Nr.40 2017

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

16 October /2017 16:40

Catalogul tematic

Administrare fiscală | Noutăți fiscale | T.V.A. | Legislație fiscală

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valoare impozitabila|livrare|TVA|bonusuri|factura fiscală

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