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  • TVA la transmiterea cu titlu gratuit a mărfii pentru acoperirea unităților ce pot fi defectate în procesul instalării
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iconTVA la transmiterea cu titlu gratuit a mărfii pentru acoperirea unităților ce pot fi defectate în procesul instalării

Studiu de caz: Compania X remite cu titlu gratuit companiei Y marfă în mărime de 2% din cantitatea livrată, pentru acoperirea produselor care se vor defecta în procesul conexiunii/instalării.Marfa este pasibila impoztarii cu TVA la cota de 20%. Reprezintă aceasta o livrare impozabilă pe principii generale sau este livrare cu titlu gratuit efectuată în scop de publicitate (promovare)?

Valeria Sorocean

Valeria Sorocean

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Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

14 April /2023 06:08

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Administrare fiscală

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