Questions and answers
Regimul TVA la certificatele-cadou și documentarea comercializării acestora
Comercializarea certificatelor-cadou se califică ca livrări impozabile cu TVA? Care documente primare se eliberează și pentru cine? Certificatul valoric (numit și certificat/voucher-cadou) este emis de comercianți în scopul promovării vînzărilor și poate fi utilizat pentru achiziționarea de diferite produse oferite spre vînzare de aceștia. Potrivit art. 93 alin. (3) din CF, livrarea de mărfuri este definită ca transmitere a dreptului de proprietate asupra mărfurilor prin comercializarea lor, schimb, transmitere gratuită, transmitere cu plată parțială, a...
Monitorul fiscal FISC.md Nr.33 2016
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
29 September /2016 12:59
Domeniu:
T.V.A. | Legislație fiscală | Maşini de casă şi control
Tags:
comercializarea | regim de TVA | MCC | Codul fiscal | livrarea mărfurilor
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