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  • Mecanismul aprecierii spre deducere a sumelor TVA la efectuarea livrărilor mixte (aplicarea proratei)
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Practical accounting

iconMecanismul aprecierii spre deducere a sumelor TVA la efectuarea livrărilor mixte (aplicarea proratei)

Conform prevederilor art. 102 alin. (1) din Codul fiscal, în cazul achitării TVA la buget, subiecţilor impozabili înregistraţi în calitate de plătitori ai TVA li se permite deducerea sumei TVA, achitată sau care urmează a fi achitată furnizorilor plătitori ai TVA, pe valorile materiale, serviciile procurate (inclusiv transmise în cadrul realizării contractului de comision) pentru efectuarea livrărilor impozabile în procesul desfăşurării activităţii de întreprinzător.

Daniela Roșca

Daniela Roșca

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The date of publishing:

26 November /2019 13:04

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