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  • TVA FACT: reflectarea facturii fiscale, pentru care TVA se deduce în altă perioadă fiscală
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Fiscal practice

iconTVA FACT: reflectarea facturii fiscale, pentru care TVA se deduce în altă perioadă fiscală

Potrivit modificărilor operate prin Legea nr.257/2020 în art. 102 alin. (12) din Codul fiscal, care au intrat în vigoare la 1 ianuarie 2021, în cazul în care factura fiscală pentru servicii, precum şi pentru energie electrică, energie termică, gaz natural, servicii publice de telefonie fixă şi mobilă, servicii comunale, produse petroliere, este eliberată de către furnizor până la data de 10 inclusiv a lunii următoare celei în care a avut loc livrarea documentată prin factura fiscală respectivă, subiectul...

Victoria Belous

Victoria Belous

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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:

19 April /2021 08:00

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