Questions and answers
Despre 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. Dat fiind faptul că acordarea bonusurilor de subiectul impunerii nu reprezintă obiect al impozitării și nu cade sub incidenta art. 95 alin. (1)...
Monitorul fiscal FISC.md Nr.40 2017
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The date of publishing:
16 October /2017 16:40
Domeniu:
T.V.A. | Administrare fiscală | Legislație fiscală | Noutăți fiscale
Tags:
valoare impozitabila | livrare | TVA | bonusuri | factura fiscală
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