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  • În cazul primirii avansului pentru livrarea bunurilor indicate la art. 103 alin. (1) pct. 271) din CF, este necesar de a se elibera factura fiscală pentru avans?
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iconÎn cazul primirii avansului pentru livrarea bunurilor indicate la art. 103 alin. (1) pct. 27<sup>1</sup>) din CF, este necesar de a se elibera factura fiscală pentru avans?

Pentru început, este de menționat că, reieșind din prevederile art. 117 alin. (1) din CF, eliberarea facturii fiscale nu se efectuează în cazul efectuării livrărilor scutite de T.V.A.

Andrei Nevreanschi

Andrei Nevreanschi

Monitorul fiscal FISC.md Nr.26 2015

Institutions:

Serviciul Fiscal de Stat

„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:

03 July /2015 14:05

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Factura fiscală

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