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  • Aplicarea scutirii de TVA fără drept de deducere în raport cu mijloacele fixe destinate includerii în capitalul statutar (social) începând cu 01.01.2025
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Politica bugetar-fiscală

icon Aplicarea scutirii de TVA fără drept de deducere în raport cu mijloacele fixe destinate includerii în capitalul statutar (social) începând cu 01.01.2025

În conformitate cu prevederile art.103 alin.(1) pct.29) din Codul fiscal (în redacția Legii nr.214/2024), începând cu 01.01.2025, la respectarea condițiilor prevăzute de art.103 din CF, scutirea de TVA fără drept de deducere se va aplica în raport cu mijloacelor fixe introduse în capitalul statutar (social), atribuite la capitolele 84–90 din Nomenclatura combinată a mărfurilor.

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13 November /2024 07:02

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