Questions and answers
Despre unele aspecte aferente TVA la serviciile medicale scutite de TVA conform art. 103 alin. (1) pct. 10) din CF
Firma „Y” este plătitor de TVA și prestează servicii medicale care sunt scutite de TVA conform art. 103 alin. (1) pct. 10) din CF. Pentru prestarea serviciilor medicale se achiziționează medicamente cu TVA la cota 8% și echipament cu TVA la cota 20%. Conform prevederilor CF, firma nu are dreptul la trecerea în cont a sumei TVA achitată sau care urmează a fi achitată, pe valorile materiale, serviciile procurate care sunt folosite pentru efectuare livrărilor scutite de TVA. Facturile fiscale primite se reflectă în anexa la Declarația privind TVA? Poate într...
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The date of publishing:
01 March /2017 15:57
Domeniu:
T.V.A. | Legislație fiscală | Factura fiscală
Tags:
TVA | servicii medicale | Codul fiscal | declaraţia | factura fiscală
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