Finanţe: Luni este termenul limită pentru depunerea declaraţiilor recapitulative aferente operaţiunilor intracomunitare
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Formularul „Declaraţia recapitulativă privind livrările, achiziţiile şi prestările intracomunitare” se depune numai pentru lunile calendaristice în care ia naştere exigibilitatea TVA.
Ca urmare a modificărilor cu privire la completarea formularului 390 VIES „Declaraţia recapitulativă privind livrările / achiziţiile / prestările intracomunitare” contribuabilii trebuie să ţinpă cont că pentru obligaţiile aferente lunii ianuarie 2010 termenul de depunere a formularului este data de 15.02.2010 .Formularul 390 se depune numai pentru lunile calendaristice în care ia naştere exigibilitatea TVA.
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