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  • Semnarea cu facsimilă a documentului primar cu regim special „Factura fiscală”
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Fiscal practice

iconSemnarea cu facsimilă a documentului primar cu regim special „Factura fiscală”

Unul dintre elementele obligatorii ce trebuie sa fie aplicate pe factura fiscală întru documentarea operațiunilor economice, conform art.11 din Legea contabilităţii și raportării financiare nr.287 din 15.12.2017, este semnătura aplicată de către persoanele responsabile din cadrul entității.

Un tip practicat de entități la semnarea facturilor fiscale este aplicarea „facsimila” sau „semnătura facsimilă” care, însă, nu are niciun temei legal.

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The date of publishing:

29 November /2019 08:00

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