Questions and answers
TVA la realizarea proiectelor cu componentă de grant
Se va permite trecerea în cont a TVA aferentă procurărilor în cadrul realizării unui proiect de asistenţă tehnică sau investițional (grant), derulat pe teritoriul Republicii Moldova, care parțial este finanțat din contul împrumutului (grantului), iar parțial din alte mijloace financiare? În conformitate cu prevederile art. 102 alin. (1) din Codul fiscal, se permite trecerea în cont a TVA aferente procurărilor pentru efectuarea livrărilor impozabile în procesul desfăşurării activităţii de întreprinzător. Potrivit prevederilor art.104 lit. c1) din Codul fisca...
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The date of publishing:
30 November /2017 14:59
Domeniu:
T.V.A. | Noutăți
Tags:
impozitarea donatiei | impozit | TVA | grant | finantarea proiectelor
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