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  • Заполнение налоговой накладной при поставке товаров по сниженной и стандартной ставке НДС
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iconЗаполнение налоговой накладной при поставке товаров по сниженной и стандартной ставке НДС

Предприятие общественного питания наряду с оказанием услуг общественного питания, облагаемых по сниженной ставке НДС 10%, реализует и подакцизные товары, которые реализуются по ставке НДС 20%. Как в данной ситуации выписать налоговую накладную на поставку товаров и услуг? Согласно лит. b) ст. 96 НК, начиная с 30 ноября 2018 г., в соответствии с изменениями, внесенными Законом № 229 от 01.11.2018, сниженная ставка НДС в размере 10% установлена на продукты питания, напитки, за исключением подакцизных товаров, поставляемые хозяйствующими...

Andrei Nevreanschi

Andrei Nevreanschi

Monitorul fiscal FISC.md Nr.2 (50) 2019

Institutions:

Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

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The date of publishing:

20 February /2019 11:31

Catalogul tematic

T.V.A. | Administrare fiscală | Legislație fiscală | Noutăți fiscale

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