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  • TVA12: data și valoarea declarării exportului de mărfuri
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Fiscal practice

iconTVA12: data și valoarea declarării exportului de mărfuri

O entitate rezidentă a încheiat un contract de livrare de mărfuri cu un cumpărător străin. În care perioadă fiscală contribuabilul are obligația de a reflecta exportul de mărfuri în Declarația privind TVA și cum se determină valoarea livrării mărfurilor la export, ce urmează a fi indicată în boxa 5 din Declarație?          Termenele obligației fiscale ale subiecților impozabili cu TVA sunt prevăzute la art. 108 din Codul fiscal, care stipulează că data obligației fiscale reprezintă...

Victoria Cerlinca

Victoria Cerlinca

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The date of publishing:

21 July /2021 08:00

Catalogul tematic

T.V.A. | Administrare fiscală | Noutăți

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