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Fiscal practice

iconTaxarea inversă: precizări în implementarea principiului

Prin prisma Legii nr.171/2019  cu privire la modificarea unor acte legislative, începând cu 1 ianuarie 2020, în Codul fiscal (în continuare - CF) a fost implementat principiul taxării inverse a TVA, ceea ce presupune de fapt inversarea răspunderii privind obligația TVA la livrarea proprietății întreprinderilor declarate în proces de insolvabilitate, în conformitate cu prevederile Legii insolvabilității nr.149/2012. 
 


Corina Alexa

Corina Alexa

Institutions:

Ministerul Finanțelor al Republicii Moldova | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„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:

16 June /2020 09:38

Catalogul tematic

Taxarea inversă | Persoană juridică | Persoana fizică | Legislație fiscală | Administrare fiscală | T.V.A.

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