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  • Despre consecințele fiscale privind TVA la acordarea unei reduceri
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iconDespre consecințele fiscale privind TVA la acordarea unei reduceri

Întreprinderea noastră, pentru atingerea unui anumit nivel al vînzărilor/cumpărărilor restituie cumpărătorilor săi o parte din mijloace bănești sub formă de acordare a reducerii. Care sunt consecințele fiscale privind T.V.A. în situația dată și care este modul de documentare a acestei reduceri? Potrivit art. 98 lit. c) din CF, valoarea impozabilă a mărfurilor, serviciilor, după livrarea sau achitarea lor, urmează a fi ajustată dacă aceasta a fost redusă în urma acordării discontului.

Igor Lazari

Igor Lazari

Alexandra Culicova

Alexandra Culicova

Monitorul fiscal FISC.md Nr.29 2016

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The date of publishing:

11 February /2016 17:01

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T.V.A. | Factura fiscală

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