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  • Об отражении налоговой накладной в регистре продаж
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iconОб отражении налоговой накладной в регистре продаж

В соответствии со ст. 108 НК, датой расчета налогового обязательства по НДС является дата поставки. В случае если поставка осуществляется в декабре, а дата выписки налоговой накладной — январь, в каком периоде налоговая накладная должна быть отражена в декларации по НДС, и в каком периоде должна отражаться налоговая накладная в регистре продаж?

Andrei Nevreanschi

Andrei Nevreanschi

Monitorul fiscal FISC.md Nr. 6 (47) 2018

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:

09 October /2018 08:54

Catalogul tematic

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

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