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  • 2. (28.15.22) Urmează oare de a fi prezentată factura fiscală pentru livrările de mărfuri şi servicii în scopuri filantropice?
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2. (28.15.22) Urmează oare de a fi prezentată factura fiscală pentru livrările de mărfuri şi servicii în scopuri filantropice?

Arhiva: În conformitate cu prevederile art. 117 din Codul fiscal, eliberarea facturii fiscale se face exclusiv în cazul livrărilor impozabile cu TVA. Totodată, conform art.19 din Legea contabilităţii nr. 113-XVI din 27.04.2007, faptele economice se contabilizează în baza documentelor primare şi centralizatoare. Prin urmare, pentru livrările neimpozabile cu TVA, în temeiul pct.2 din Anexa nr.2 la Ordinul Ministerului Finanţelor nr.47 din 31.03.2010 furnizorul va elibera documentul cu regim special – factura.

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD" | Ministerul Finanțelor al Republicii Moldova

„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:

06 December /2017 08:34

Catalogul tematic

Accizele | Legislație fiscală | Factura fiscală | Contabilitate | Noutăți fiscale

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