Questions and answers
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?
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. În conformitate cu prevederile art. 103 alin. (1) pct. 271) din CF, T.V.A. nu se aplică la importul și livrarea, tractoarelor agricole de la poziția tarifară 870190 și tehnicii agricole de la pozițiile tarifare 842481100, 842481910, 8432, 843320, 843330, 843340, 843351000, 843352000, 843353, 843359, 8436, 8437. Prin urmare, la livrarea bunurilor care se atribuie la po...
Monitorul fiscal FISC.md Nr.26 2015
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
03 July /2015 14:05
Domeniu:
Factura fiscală
Tags:
livrare | TVA | factura fiscală
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