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  • TVA în cazul substituirii echipamentelor în termen de garanție procurate din contul grantului
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Practical accounting

iconTVA în cazul substituirii echipamentelor în termen de garanție procurate din contul grantului

Entitatea a livrat în anul 2017 la o instituție de stat echipamente. Importul și livrarea ulterioară a fost efectuată cu scutire de TVA cu drept de deducere, în baza scrisorii prezentate de instituție care a beneficiat de un grant. Pentru aceste echipamente s-a acordat garanție 2 ani. În baza garanției, echipamentele în cauză urmează a fi schimbate din motivul imposibilității reparației acestora. Noile echipamente au fost importate la cota TVA de 20% din lipsa posibilității acordării de către instituție a scrisorii în baza căreia poate fi...

Angela Bătrânac

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21 February /2019 08:00

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T.V.A. | Administrare fiscală | Noutăți

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