СЧЕТОВОДНИ АСПЕКТИ НА РЕЖИМА „КАСОВА ОТЧЕТНОСТ НА ДДС” В ПРЕДПРИЯТИЯТА ОТ ТОВАРНИЯ АВТОТРАНСПОРТ
ACCOUNTING ASPECTS OF THE SPECIAL REGIME „VAT CASH REPORTING” IN FREIGHT ENTERPRISES

Summary/Abstract: The main forms of accounts are receivables and payables. The most striking example of tax payable is the value added tax, which charges the purchase and sale of goods and services. The special regime “VAT cash reporting has been in force 2014. It provides companies, including freight enterprises, with the opportunity to transfer the tax due when there is a payment (partial or full), not at the time of the transaction. This study aims to explore the specifics of accounting of applying of special regime “VAT cash reporting” in freight enterprises

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