Questions and answers
Survine obligaţia de înregistrare a facturilor fiscale în Registrul general electronic al facturilor fiscale, cu valoarea impozabilă mai mare de 100 mii lei aferentă returului de marfă, adică cu semnul (-) minus?
Potrivit art. 98 lit. b) din Codul fiscal, valoarea impozabilă a livrării impozabile сare a fost, în totalitate sau parţial, restituită subiectului impozabil care a efectuat livrarea a mărfurilor, serviciilor, după livrarea sau achitarea lor, urmează a fi ajustată, cu condiţia prezentării documentelor de confirmare. Prin urmare, în vederea ajustării valorii impozabile a livrării impozabile anterioare şi în conformitate cu art.1181 din Codul fiscal, potrivit pct. 6 din Instrucţiunea privind modul de înregistrare a facturilor fiscale în Registrul general e...
Monitorul fiscal FISC.md Nr.9 2012
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
20 May /2013 16:21
Domeniu:
T.V.A.
Tags:
T.V.A | Registrul general electronic al facturilor fiscale
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