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  • О случаях невозникновения обязательства по регистрации в качестве плательщика НДС и начислению НДС по авансовым платежам
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iconО случаях невозникновения обязательства по регистрации в качестве плательщика НДС и начислению НДС по авансовым платежам

Предприятие, не являющееся плательщиком НДС, получило авансовые платежи под будущие облагаемые поставки. Должно ли оно зарегистрироваться как плательщик НДС на основании этих платежей, если до момента осуществления поставки их сумма превышает порог регистрации в 600 000 леев? Должно ли оно начислить НДС по авансовым платежам, учитывая действие статьи 108 Налогового кодекса, предусматривающей возникновение налогового обязательства по НДС при получении оплаты до момента осуществления поставки? Основополагающим органическим законом,...

Andrei Nevreanschi

Andrei Nevreanschi

Monitorul fiscal FISC.md Nr.40 2017

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:

23 October /2017 10:13

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T.V.A. | Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Noutăți fiscale

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