Questions and answers
Încă o data despre scutirea de TVA cu drept de deducere
Întreprinderea X vinde tehnică agricolă la cota 0 TVA cu o anumită complectare, conform contractului. Uneori tehnica importată nu are toate complectările contractate. Astfel, compania procură în baza facturii fiscale pe teritoriul RM piese (cu TVA), care se instalează la această tehnică agricolă, iar apoi tehnica se vinde fără TVA, la cota 0. Ce fac cu TVA de la piesele procurate și instalate la tehnica agricolă vândută? Aspecte privind deducerea sumei TVA sunt reglementate de prevederile art.102 din Codul fiscal. Astfel, reieșind din conținutul alin.(1...
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The date of publishing:
11 July /2019 15:38
Catalogul tematic
T.V.A. | Noutăți
Tags:
TVA | drept de deducere | cota TVA | Cod fiscal | monitorul.fisc.md
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