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  • 13. (28.21.6) Se permite la deducere suma TVA achitate pentru valorile materiale și serviciile procurate, care urmează a fi utilizate pentru efectuarea livrărilor scutite de TVA fără drept de deducere?
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13. (28.21.6) Se permite la deducere suma TVA achitate pentru valorile materiale și serviciile procurate, care urmează a fi utilizate pentru efectuarea livrărilor scutite de TVA fără drept de deducere?

Potrivit prevederilor art. 102 alin.(2) din Codul fiscal, suma TVA, achitată sau care urmează a fi achitată, pe valorile materiale, serviciile procurate care sunt folosite pentru efectuarea livrărilor scutite de TVA fără drept de deducere nu se deduce și se raportează la costuri sau la cheltuieli. [Modificare în Baza generalizată a practicii fiscale în temeiul Legii pentru modificarea și completarea unor acte legislative nr.288 din 15.12.2017, în vigoare 01.01.2018].

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Serviciul Fiscal de Stat | 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.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

17 March /2018 08:03

Catalogul tematic

T.V.A. | Administrare fiscală | Legislație fiscală | Deduceri fiscale | Scutirea de TVA | Factura fiscală | Noutăți fiscale

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