COMPENSATIONS BETWEEN PROVIDERS AND BENEFICIARIES – LEGAL, FISCAL AND ACCOUNTING ASPECTS

Marcela Bengescu, Raluca Bengescu

Abstract


The paper summarizes the theoretical concepts on compensation of the claims with the debtsresulted from trading transactions and also the accounting and fiscal treatment of the compensations carried out between providers and customers.  In order to apply the rules, it was drawn up a case study in which are involved legal person registered in VAT purpose.

For arguing the way of solving the approached issue, were made references to the legislation in force.  


Keywords


compensation order; signing date; invoice; amount; VAT

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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
300645, Timisoara, Calea Aradului 119, Romania

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