Questions and answers
Trecerea în cont a TVA pentru procurările anterioare înregistrării
Gospodăria Ţărănească, devenind plătitor de TVA în 2017, a decis să treacă în cont TVA, conform art. 102 din CF, de la procurările efectuate pe ultimii patru ani – 2013-2016. Este corect? În conformitate cu prevederile art. 112 alin. (1) din Codul fiscal, subiectul care desfășoară activitate de întreprinzător este obligat să se înregistreze ca contribuabil al TVA dacă el, într-o oricare perioadă de 12 luni consecutive, a efectuat livrări de mărfuri, servicii în sumă ce depășește 1,2 mil. lei, cu excepția livrărilor scutite de TVA fără drept de deducere și a celor care nu con...
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The date of publishing:
30 May /2018 12:12
Domeniu:
T.V.A. | Administrare fiscală | Legislație fiscală | Noutăți fiscale
Tags:
TVA | mijloace fixe | cheltuieli | procurare
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