Questions and answers
НДС на продукцию собственного производства, используемую в производственном процессе
Часть произведенной предприятием продукции используется в качестве материалов для обеспечения собственного производства. Требуется ли по данной продукции - используемой в качестве материалов, - начислять НДС? Необходимость применения НДС определяется наличием объекта обложения. Объекты обложения НДС установлены ст. 95 НК. В описанном случае отсутствует объект обложения, так как поставки (передача права собственности согласно п. 3) ст. 93 НК) товара не происходит. Следовательно, применять НДС не следует....
Monitorul fiscal FISC.md Nr.5 (53) 2019
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The date of publishing:
07 August /2019 10:49
Catalogul tematic
T.V.A. | Administrare fiscală | Legislație fiscală
Tags:
НДС | продукция | производство | объект обложения
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