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  • Налоговая накладная на приобретенные на сайтах товары
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iconНалоговая накладная на приобретенные на сайтах товары

Компания поставляет покупателям товары, приобретенные на ее сайте. В этих условиях следует ли выписывать налоговую накладную на поставку приобретенного товара? При осуществлении облагаемой поставки на территории страны, в соответствии с положениями ст. 117 ч. (1) НК, субъект налогообложения обязан представить покупателю (получателю) налоговую накладную на данную поставку. Представление налоговой накладной осуществляется на момент возникновения налогового обязательства, установленного ст. 108 НК.

Andrei Nevreanschi

Andrei Nevreanschi

Monitorul fiscal FISC.md Nr.5 (53) 2019

Institutions:

Serviciul Fiscal de Stat | 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:

08 August /2019 09:52

Catalogul tematic

Administrare fiscală | Servicii electronice | Factura fiscală

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