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  • НДС при продаже оборудования с истекшим сроком полезного функционирования
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Fiscal practice

iconНДС при продаже оборудования с истекшим сроком полезного функционирования

Предприятие располагает оборудованием, срок полезного функционирования которого истек, и оно подлежит утилизации. Экономический субъект планирует продать указанное оборудование в качестве металлолома с применением освобождения от НДС без права на вычет. На данный момент в учете предприятия имеется остаточная стоимость данному оборудованию. Следует ли предприятию, в связи с осуществлением поставки данного оборудования, исключать из вычета какие-либо суммы НДС с учётом того, что указанное оборудование на протяжении всего срока эксплуатации...

Igor Lazari

Igor Lazari

Natalia Arhilei

Natalia Arhilei

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„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

22 July /2021 08:00

Catalogul tematic

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

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