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  • TVA pentru mărfurile ce urmează a fi distruse
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Fiscal practice

iconTVA pentru mărfurile ce urmează a fi distruse

Urmează a se impozita cu TVA mărfurile cu termenul de valabilitate expirat (inclusiv din cauza sistării activității pe perioada pandemiei) care urmează a fi distruse?   Potrivit art.95 alin.(1) din Codul fiscal (CF), obiecte impozabile cu TVA constituie livrarea mărfurilor, serviciilor de către subiecţii impozabili, aceasta reprezentând rezultatul activităţii lor de întreprinzător în RM.  

Ion Chitoroagă

Ion Chitoroagă

Mihai Burunciuc

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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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26 January /2021 08:25

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