Questions and answers
Procedura de anulare și evidență a facturilor fiscale completate cu erori
În cazul în care entitatea a decis să anuleze factura fiscală pe suport de hârtie completată cu erori, care este procedura de anulare a acesteia? Este obligatorie raportarea facturilor fiscale anulate în Registrele de evidenţă a livrărilor și procurărilor? Conform art. 117 alin. (1) din Codul fiscal (CF), subiectul impozabil care efectuează o livrare impozabilă pe teritoriul ţării este obligat să prezinte cumpărătorului (beneficiarului) factura fiscală pe livrarea în cauză. Prezentarea facturii fiscale se efect...
Monitorul fiscal FISC.md nr.6 (69) 2021
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The date of publishing:
13 October /2021 08:03
Domeniu:
T.V.A. | Factura fiscală
Tags:
factura fiscală | TVA
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