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  • Despre aplicarea TVA la transmiterea gratuită a pungilor ca ambalaj pentru marfă
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iconDespre aplicarea TVA la transmiterea gratuită a pungilor ca ambalaj pentru marfă

Firma la livrarea mărfurilor (produselor) furnizorului utilizează sacoșe pentru ambalarea mărfii. Cum se impozitează cu TVA ambalajul (sacoșele) folosit la eliberarea mărfurilor? În conformitate cu prevederile art. 95 alin. (2) lit. c) din CF, nu constituie obiecte impozabile livrarea de mărfuri și servicii efectuată cu titlu gratuit în scopuri de publicitate și/sau de promovare a vînzărilor în mărime anuală de 0,2% din venitul din vînzări obținut pe parcursul anului precedent anului în care se efectuează această livrare.

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:

29 September /2016 12:50

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T.V.A. | Legislație fiscală

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