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  • Reflectarea cheltuielilor aferente serviciilor comunale în Declarația privind TVA, în cazul transmiterii în locațiune a spațiilor comerciale
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iconReflectarea cheltuielilor aferente serviciilor comunale în Declarația privind TVA, în cazul transmiterii în locațiune a spațiilor comerciale

Banca comercială transmite în locațiune spațiile comerciale nefolosite în activitatea de bază. Lunar se efectuează refacturarea cheltuielilor aferente serviciilor comunale (energie electrica, energie termică, servicii de telefonie). Care este modalitatea de reflectare a acestora în Declarația privind TVA, ținînd cont că potrivit art. 102 alin. (2) banca nu trece în cont TVA aferentă procurărilor de servicii? Potrivit prevederilor art. 95 alin. (1) lit. a) din CF, obiecte impozabile cu TVA sînt livrarea mărfurilor, serviciilor de către...

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.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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30 September /2016 10:06

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