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  • Vânzarea mărfurilor cu reduceri de preț. Aspecte fiscale și contabile
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Fiscal practice

iconVânzarea mărfurilor cu reduceri de preț. Aspecte fiscale și contabile

În conformitate cu prevederile art. 44 alin.(1) lit. c) din Codul fiscal (CF), persoanele juridice aplică metoda de evidenţă – contabilitatea de angajamente, conform căreia venitul este raportat la perioada fiscală în care a fost câştigat; sumele reducerii de preţ, ale disconturilor şi rabaturilor acordate/primite în perioada de gestiune pentru livrările/achiziţiile efectuate în anii precedenţi se raportează şi se deduc respectiv în scopuri fiscale în perioada fiscală în care acestea au fost constatate şi/sau calculate, şi/sau acordate.

Daniela Gulea

Daniela Gulea

Andrei Nevreanschi

Andrei Nevreanschi

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The date of publishing:

26 November /2018 13:09

Catalogul tematic

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

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