Adjustment of Value-Added Tax
The article highlights the accounting and fiscal regime regarding the adjustment of the value-added tax in the case of capital goods and the purchases of goods and services, other than capital goods. The legal basis regarding VAT adjustment is represented by the provisions of the Fiscal Code and its...
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Format: | Article |
Language: | English |
Published: |
The Body of Expert and Licensed Accountants of Romania
2022-08-01
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Series: | CECCAR Business Review |
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Online Access: |
https://www.ceccarbusinessreview.ro/adjustment-of-value-added-tax-a234d/download-PDF/
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