Sąskaitos proformos naudojimas muitinės tikslams

Jurgita Stanienė Muitų teisės skyriaus vadovė, UAB "Muita"
lapkričio 30, 2012
Sąskaitos proformos naudojimas muitinės tikslams

Photo by Scott Graham on Unsplash

Visas iš trečiųjų šalių į Europos Sąjungos teritoriją įvežamas prekes privaloma deklaruoti muitinei. Prekių deklaravimo muitinei pagrindas yra prekybinė sąskaita, kuria remiantis deklaruojama prekės muitinė vertė. Nemažai klausimų dėl teisingo sąskaitų išrašymo kyla susidūrus su retesniais atvejais, pavyzdžiui, kai prekės tiekiamos neatlygintinai ir jų vertė nustatoma tik muitinės tikslams.
  • Market: ES - Europos Sąjunga LT - Lietuva
  • Copyright of the journal: Muita UAB
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