Questions and answers
TVA și materialele didactice
Cum procedăm cu factura fiscală în cazul materialelor didactice, care, potrivit Codului Fiscal, sunt scutite de TVA? Potrivit art.103 alin. (1) pct. 5) din Codul fiscal, importul și livrarea mărfurilor, serviciilor instituțiilor de învățământ publice și private, legate de desfășurarea nemijlocită a procesului de învățământ conform Codului educației; serviciile de instruire a copiilor și adolescenților în cercuri, secții, studiouri; serviciile prestate copiilor și adolescenților cu folosirea instalațiilor sportive; serviciile legate de întreținerea copiilor în in...
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The date of publishing:
30 November /2017 16:28
Catalogul tematic
T.V.A. | Administrare fiscală | Noutăți | Legislație fiscală
Tags:
TVA | institutie de invatamint | servicii | factura fiscală
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