Fiscal practice
Suma avansurilor primite vs statutul de plătitor TVA
Se ia oare în considerare la aprecierea pragului de înregistrare în calitate de plătitor al TVA suma avansurilor primite în contul viitoarelor livrări? Conform art.112 alin.(1) CF, subiectul care desfășoară activitate de întreprinzător este obligat să se înregistreze ca contribuabil al TVA dacă el, într-o oricare perioadă de 12 luni consecutive, a efectuat livrări de mărfuri, servicii în sumă ce depășește 1,2 mil. lei, cu excepția livrărilor scutite de TVA fără drept de deducere şi a celor care nu const...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
27 September /2021 08:00
Domeniu:
T.V.A. | Administrare fiscală | Noutăți
Tags:
platitor TVA | aprecierea pragului | avans | plăţi în avans
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