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  • 2. (28.10.6) Ce cotă TVA urmează a fi aplicată la primirea plății prealabile, pentru livrarea ulterioară de mărfuri ce se impune la cota redusă a TVA?
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2. (28.10.6) Ce cotă TVA urmează a fi aplicată la primirea plății prealabile, pentru livrarea ulterioară de mărfuri ce se impune la cota redusă a TVA?

În conformitate cu prevederile art. 108 alin. (1) din Codul fiscal, data obligației fiscale privind TVA este data livrării. Data livrării se consideră data predării mărfurilor, prestării serviciilor. De asemenea, potrivit art. 108 alin. (5) din Codul fiscal, dacă factura fiscală este eliberată sau plata este primită până la momentul efectuării livrării, data livrării se consideră data eliberării facturii fiscale sau data primirii plății, în dependență de ce are loc mai înainte. Astfel, luând în considerație acțiunea articolului menționat, la primirea plății prealabile până la momentul efectuării livrării, furnizorul va aplica TVA la cota la care este impozitată marfa conform prevederilor art. 96 din Codul fiscal, care ulterior va fi livrată cumpărătorului.

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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:

14 September /2018 10:51

Catalogul tematic

T.V.A. | Administrare fiscală | Servicii electronice | Legislație fiscală | Declarație TVA | Factura fiscală

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