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  • 6. (28.15.29) Este necesară eliberarea facturii fiscale în adresa fiecărui destinatar în cazul în care livrarea mărfurilor, serviciilor către proprietarii de teren agricol în contul plăţii pentru arenda pămîntului?
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6. (28.15.29) Este necesară eliberarea facturii fiscale în adresa fiecărui destinatar în cazul în care livrarea mărfurilor, serviciilor către proprietarii de teren agricol în contul plăţii pentru arenda pămîntului?

În conformitate cu prevederile alin. (4) al art.1171 din Codul fiscal, la livrările de producţie agricolă şi de mărfuri, servicii către proprietarii de teren agricol în contul plăţii pentru arenda pămîntului, factura fiscală se eliberează de arendaş în ultima zi a lunii în care a avut loc livrarea, la valoarea totală a livrării, cu anexarea informaţiei despre beneficiari, ce conţine indicatorii specificaţi în factura fiscală şi semnătura olografă a beneficiarilor. [Modificare în Baza generalizată a practicii fiscale în temeiul Legii nr.267 din 23.12.2011 pentru modificarea unor acte legislative, în vigoare din 13.01.2012].

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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:

13 February /2020 13:43

Catalogul tematic

T.V.A. | Administrare fiscală | Legislație fiscală

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