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  • Despre justificarea livrării de mărfuri la export persoanelor nerezidente
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iconDespre justificarea livrării de mărfuri la export persoanelor nerezidente

Dacă subiectul impozabil efectuează livrarea de mărfuri la export persoanelor nerezidente, prin ce document primar urmează să fie justificată operațiunea dată? În conformitate cu prevederile art. 20 alin. (4) din Legea contabilității nr. 113-XVI din 27 aprilie 2007, pentru operațiunile de export-import al activelor și serviciilor, drept documente primare pot fi utilizate documentele aplicate în practica internațională sau cele prevăzute de contract.

Andrei Nevreanschi

Andrei Nevreanschi

Monitorul fiscal FISC.md Nr.39 2017

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD" | Ministerul Finanțelor al Republicii Moldova

„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:

22 August /2017 09:20

Catalogul tematic

T.V.A. | Administrare fiscală | Legislație fiscală | Factura fiscală | Ordine MF | Noutăți fiscale

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