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  • Aspecte fiscale ale oferirii certificatelor valorice cadou
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Fiscal practice

iconAspecte fiscale ale oferirii certificatelor valorice cadou

Certificatul valoric (numit și certificat /voucher cadou) este emis de comercianți în scopul promovării vânzărilor și poate fi utilizat pentru achiziționarea de diferite produse oferite spre vânzare de aceștia.

Potrivit art. 93 alin. (3) din Codul fiscal (CF), livrarea de mărfuri este definită ca transmitere a dreptului de proprietate asupra mărfurilor prin comercializarea lor, schimb, transmitere gratuită, transmitere cu plată parțială, împrumutul bunurilor fungibile, cu excepția mijloacelor bănești, achitarea salariului în...

Andrei Nevreanschi

Andrei Nevreanschi

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Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

26 November /2018 13:21

Catalogul tematic

T.V.A. | Factura fiscală | Dare de seamă fiscală | Legislație fiscală

Tags:

TVA | certificat | livrare | tranzactii | factura fiscală

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