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  • Modul de corectare a facturii fiscale la efectuarea livrării HORECA în cazul modificării cotei TVA (de la 20% la 10%)
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Fiscal practice

iconModul de corectare a facturii fiscale la efectuarea livrării HORECA în cazul modificării cotei TVA (de la 20% la 10%)

Potrivit art. 96 lit.b) din Codul fiscal (CF) în redacția Legii nr.229 din 1 noiembrie 2018 (în vigoare din 30 noiembrie 2018), se aplică cota redusă a TVA în mărime de 10% la: — serviciile de cazare, indiferent de categoria de confort, în hotel, hotel-apartament, motel, vilă turistică, bungalou, pensiune turistică, pensiune agroturistică, camping, sat de vacanţă sau tabără de vacanţă, prestate de către agenţii economici a căror activitate se atribuie la secţiunea I a CAEM; — produsele alimentare, băuturi, cu excepţia mărfurilor supuse...

Angela Bătrânac

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The date of publishing:

21 February /2019 08:00

Catalogul tematic

T.V.A. | Administrare fiscală | Noutăți | Factura fiscală

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