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  • Cine trebuie se elibereze factura fiscală la serviciile prestate în cadrul comerțului electronic de către mandatar, în cadrul realizării contractului de mandat?
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iconCine trebuie se elibereze factura fiscală la serviciile prestate în cadrul comerțului electronic de către mandatar, în cadrul realizării contractului de mandat?

Livrările efectuate în cadrul realizării contractului de mandat în scopuri fiscale sunt reglementate de prevederile art. 106 din CF. Potrivit art. 106 alin. (1) din CF, livrarea de mărfuri, servicii efectuată de către mandatar în numele mandantului constituie livrare efectuată de mandant.

Andrei Nevreanschi

Andrei Nevreanschi

Monitorul fiscal FISC.md Nr.34 2016

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„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

04 November /2016 13:11

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Legislație fiscală | Factura fiscală

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