https://monitorul.fisc.md/en/questions/28-282123-urmeaza-a-fi-determinata-prorata-la-momentul-efectuarii-livrarilor-scutite-de-tva-fara-drept-de-deducere-pentru-procurarile-care-au-fost-efectuate-in-anul-precedent-sau-de-pana-la-inregistrarea-in-calitate-de-platitor-al-tva.html/