Questions and answers
Privind dreptul la stornare a TVA in cazul serviciilor de import
Are dreptul subiectul impozabil la stornare (și în ce perioadă) a sumei pentru serviciile de import aferent cărora TVA a fost achitată la buget și care ulterior s-au constatat ca nepasibile procurării în urma întreruperii relațiilor contractuale cu nerezidentul? Conform art. 109 alin. (1) din CF, la serviciile importate, utilizate pentru desfășurarea activității de întreprinzător, termenul obligației fiscale și data achitării TVA se consideră data efectuării plății, inclusiv a plății prealabile pentru serviciul de import. Astfel, pentru serviciile de import afe...
Monitorul fiscal FISC.md Nr.33 2016
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
24 September /2016 13:13
Domeniu:
T.V.A. | Legislație fiscală
Tags:
servicii de import | subiectul impozabil | TVA | Codul fiscal | legislația fiscala
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