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  • НДС в случае получения аванса и неосуществления поставки
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iconНДС в случае получения аванса и неосуществления поставки

Какой режим НДС применяется в случае получения оплаты за поставку, которая не была осуществлена?
 
Ст. 108 ч. (1) Налогового кодекса предусматривает, что датой расчета налогового обязательства по НДС является дата поставки. Датой поставки считается дата отпуска товара, оказания услуги, за исключением случаев, предусмотренных ч. (5), (6) и (7).


Ion Chitoroagă

Ion Chitoroagă

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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.
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The date of publishing:

06 August /2021 08:00

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Administrare fiscală | T.V.A.

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