ACCOUNTING AND FISCAL TREATMENT OF VALUE-ADDED TAX FOR CONSTRUCTION SERVICES
ACCOUNTING AND FISCAL TREATMENT OF VALUE-ADDED TAX FOR CONSTRUCTION SERVICES
Author(s): Dorel Mateș, Daniela PordeaSubject(s): Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Asociaţia de Cooperare Cultural-Educaţională Suceava
Keywords: collection; construction; guarantees; split payment; VAT;
Summary/Abstract: In this article we aim to approach the influence of the recent changes in the fiscal legislation regarding VAT on the accounting and taxing treatments of the construction contracts. In the case studies, we are considering the application of the "VAT upon collection" system, as well as the split VAT payment mechanism, according to the Law 227/2015 regarding the Fiscal Code and the Law 275/2017 for the approval of Government Ordinance 23/2017.
Journal: Ecoforum
- Issue Year: 7/2018
- Issue No: 3
- Page Range: 0-0
- Page Count: 6
- Language: English