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  • Despre obligația de prezentare a facturii fiscale cumpărătorului
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iconDespre obligația de prezentare a facturii fiscale cumpărătorului

În cazul în care cumpărătorul (persoană fizică sau juridică) solicită eliberarea facturii fiscale la mărfurile livrate cu amănuntul în locurile special amenajate, furnizorul subiectul impozabil cu TVA este obligat să prezinte cumpărătorului factura fiscală? Potrivit art. 117 alin. (1) din CF, subiectul impozabil care efectuează o livrare impozabilă pe teritoriul țării este obligat să prezinte cumpărătorului factura fiscală pe livrarea în cauză.

Andrei Nevreanschi

Andrei Nevreanschi

Monitorul fiscal FISC.md Nr.33 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:

28 September /2016 10:31

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T.V.A. | Factura fiscală

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