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  • Cu privire la dreptul antreprenorului la trecerea în cont a TVA aferente procurării materialelor în procesul de construcție
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iconCu privire la dreptul antreprenorului la trecerea în cont a TVA aferente procurării materialelor în procesul de construcție

Firma X în baza contractului cu persoană fizică se angajează să construiască casă de locuit. Conform art. 103 din CF, locuințele sînt scutite de TVA, iar TVA achitată pe valorile materiale, servicii procurate, care sînt folosite pentru efectuarea livrărilor scutite de TVA, nu se trece în cont. Luînd în considerare aceste norme legale, rugăm să lămuriți dacă avem dreptul, în procesul construcției ca antreprenor, să trecem în cont TVA la procurarea materialelor, serviciilor sau TVA achitată pentru mărfuri și servicii să o trecem la...

Andrei Nevreanschi

Andrei Nevreanschi

Monitorul fiscal FISC.md Nr.33 2016

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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:

28 September /2016 10:35

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