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PP „Monitorul Fiscal FISC.MD”

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T.V.A.


Taxă pe valoarea adăugată


(în continuare – T.V.A.) – impozit general de stat care reprezintă o formă de colectare la buget a unei părţi a valorii mărfurilor livrate, serviciilor prestate care sînt supuse impozitării pe teritoriul Republicii Moldova, precum şi a unei părţi din valoarea mărfurilor, serviciilor impozabile importate în Republica Moldova.

http://www.lex.md/fisc/codfiscaltxtro.htm#A93

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19 January /2026 07:47

Crina Miron

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15 January /2026 07:45

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Lista întreprinderilor din industria ușoară ce beneficiază de scutire de TVA cu drept de deducere, suplinită

Lista întreprinderilor din industria ușoară ce beneficiază de scutire de TVA cu drept de deducere, suplinită

Lista întreprinderilor din industria ușoară ce beneficiază de scutire de TVA cu drept de deducere, suplinită

26 November /2025 07:45

Marina Căldare

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dna1s7k9v2.png

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19 November /2025 07:42

Daniela Roșca

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03 November /2025 07:45

Tatiana Smeșnaia

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Este obligatorie aplicarea ștampilei pe factura fiscală la expedierea mărfurilor/serviciilor?

iconEste obligatorie aplicarea ștampilei pe factura fiscală la expedierea mărfurilor/serviciilor?

În conformitate cu art.3 alin.(1) din Legea contabilității și raportării financiare nr.287/2017, document primar reprezintă confirmare documentară care justifică producerea faptelor economice sau care acordă dreptul de a le efectua (produce); certifică producerea unui eveniment.

31 October /2025 07:50

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TVA în cazul procurării autoturismelor

iconTVA în cazul procurării autoturismelor

În conformitate cu prevederile 103 alin.(1) pct.24) din CF, se scutesc de T.V.A. fără drept de deducere autoturismele şi alte autovehicule (poziţiile tarifare 870321, 870322, 870323, 870324, 870331, 870332, 870333, 870340, 870350000, 870360, 870370000, 870380, 9705).

22 October /2025 11:17

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