ACCOUNTING AND FISCAL TREATMENT OF VALUE-ADDED TAX FOR CONSTRUCTION SERVICES

Authors

  • Dorel Mateş West University of Timişoara
  • Daniela Pordea EVBILANZ SRL

Keywords:

collection, construction, guarantees, split payment, VAT

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.

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Published

17.08.2018

Issue

Vol. 7 No. 3 (2018)

Section

Accounting, Finance, Statistics and Economic informatics

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