Questions and answers
Предприятие осуществляет производственный процесс, в котором часть вырабатываемой продукции используется в качестве материалов для его обеспечения. Требуется ли на продукцию, используемую в качестве материалов, начислять НДС?
Необходимость применения НДС определяется наличием объекта обложения. Объекты обложения НДС установлены ст. 95 НК. В приведенном случае отсутствует объект обложения, так как поставки (передачи права собственности согласно п. 3) ст. 93 НК) товара не происходит. Следовательно, применять НДС не следует.
Monitorul fiscal FISC.md Nr.24 2015
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
12 March /2015 11:29
Domeniu:
T.V.A.
Tags:
предприятие | производство | НДС
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