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Practical accounting

iconTaxarea inversă. Lipsa mențiunii în factura fiscală

Entitatea plătitoare de TVA a procurat un bun imobil – proprietate a unei întreprinderi înregistrate în calitate de plătitori de TVA declarate în proces de insolvabilitate. Furnizorul imobilului a eliberat factură fiscală pe livrarea în cauză fără mențiunea „taxare inversă”. Are oare dreptul cumpărătorul la calcularea de sine stătătoare și achitarea TVA, dar și dreptul la deducere a sumei TVA aferent procurării imobilului respectiv în baza facturii fiscale care nu conține această...

Victoria Cerlinca

Victoria Cerlinca

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The date of publishing:

26 May /2021 08:00

Catalogul tematic

T.V.A. | Noutăți | Factura fiscală

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