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  • Serviciile stomatologice: ECC și factura fiscală
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Practical accounting

iconServiciile stomatologice: ECC și factura fiscală

Entitatea nou înregistrată urmează să presteze servicii stomatologice în cadrul clinicii stomatologice. La începutul procesului de desfășurare a activității, acesteia îi apar următoarele întrebări:   Se atribuie serviciile stomatologice la serviciile medicale în sensul art. 103 alin. (1) pct. 10) din Codul fiscal?    Potrivit prevederilor art.103 alin.(1) pct. 10) din CF, serviciile medicale sunt scutite de TVA fără drept de deducere.

Victoria Cerlinca

Victoria Cerlinca

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23 February /2021 08:00

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