Questions and answers
Facturile fiscale, eliberate pentru „livrările cu titlu gratuit”, a căror valoare impozabilă depăşeşte 100 mii lei, urmează a fi reflectate în Registrul general electronic al facturilor fiscale?
Obligaţia de înregistrare a facturii fiscale în Registrul general electronic al facturilor fiscale este stabilită de art. 1181 din Codul fiscal. Potrivit alineatului (1) al articolului menţionat, factura fiscală eliberată se supune înregistrării în cazul în care totalul valorii impozabile a livrării impozabile cu T.V.A. depăşeşte plafoanele stabilite. În conformitate cu art. 95 alin. (1) lit. a) din Codul fiscal,drept obiect al impunerii cu T.V.A. se califică livrarea de mărfuri de către subiecţii impozabili, reprezentînd rezultatul rezultatulactivităţi...
Monitorul fiscal FISC.md Nr.9 2012
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
20 May /2013 16:44
Domeniu:
T.V.A.
Tags:
T.V.A | Registrul general electronic al facturilor fiscale
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