Questions and answers
Se vor include în limita stabilită de 1,2 mil. lei sumele refacturate în cazul serviciilor comunale?
În conformitate cu art. 112 alin. (1) din Codul fiscal, subiectul care desfăşoară activitate de întreprinzător, cu excepţia autorităţilor și instituţiilor publice, specificate la art.51, exceptând instituţiile de învăţământ publice, este obligat să se înregistreze în calitate de plătitor TVA dacă el, într-o oricare perioadă de 12 luni consecutive, a efectuat livrări de mărfuri, servicii în sumă ce depăşeşte 1,2 mil. lei, cu excepţia livrărilor scutite de T.V.A. fără drept de deducere şi a celor care nu constituie ob...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
03 July /2023 08:00
Catalogul tematic
Declarație TVA
Tags:
servicii comunale | deducerea cheltuielilor
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