Questions and answers
TVA la livrarea mărfurilor la preț mai mic decât costul de achiziție
Dacă marfa se realizează la preț mai mic decât costul de achiziție, se va calcula TVA la diferența dintre valoarea de procurare și cea de livrare? În conformitate cu dispozițiile art.97 din Codul fiscal (CF), valoarea impozabilă a livrării impozabile (cu excepția cazurilor prevăzute la art.99 din CF) reprezintă valoarea livrării achitate sau care urmează a fi achitată (fără TVA), care trebuie să includă și suma totală a tuturor impozitelor şi taxelor care urmează a fi achitate (cu excepţia TVA). Totodată, urmează de ținut cont de prevederile art.97 alin.(5) ...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
29 November /2018 14:59
Domeniu:
T.V.A. | Noutăți
Tags:
TVA | livrare | pret | pret de achizitie | pret scazut
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