Questions and answers
Facturile fiscale, valoarea impozabilă a cărora este mai mare de 100 mii lei, eliberate persoanelor fizice urmează a fi reflectate în Registrul general electronic al facturilor fiscale?
Potrivit art. 117 alin. (1) din Codul fiscal, subiectul impozabil care efectuează o livrare impozabilă pe teritoriul ţării este obligat să prezinte cumpărătorului factura fiscală pe livrarea în cauză. Prezentarea facturii fiscale se efectuează la momentul apariţiei obligaţiei fiscale, stabilit prin art.108, cu excepţia cazurilor prevăzute de prezentul cod. Factura fiscală nu se eliberează pentru livrările impozitate conform art.104 lit.a). În scopul aplicării legislaţiei fiscale în partea ce ţine de T.V.A., art. 93 pct. 17) din Codul fiscal, stabileşte că ...
Monitorul fiscal FISC.md Nr.9 2012
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
20 May /2013 16:37
Domeniu:
T.V.A.
Tags:
T.V.A | Registrul general electronic al facturilor fiscale
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