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  • Об отчетном периоде для оприходования товара
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iconОб отчетном периоде для оприходования товара

Предприятие – поставщик товара, выписывая налоговую накладную, указывает дату выписки – 31.12.2015 г., а дату поставки товара – 02.01.2016 г. В каком отчетном периоде мы обязаны оприходовать товар в бухгалтерском учете, отразить налоговую накладную в Декларации по НДС и, соответственно, принять НДС к зачету: в декабре 2015 г., когда накладная была выписана, или в январе 2016 г., когда фактически был получен товар? Согласно лит. а) ч. (6) ст. 102 НК, субъект налогообложения имеет право на зачет уплаченного или подлежащего уплате НДС на...

Andrei Nevreanschi

Andrei Nevreanschi

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The date of publishing:

23 June /2016 11:19

Catalogul tematic

Factura fiscală

Tags:

отчетность | налоговая накладная | поставки | товары

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