Questions and answers
Care va fi regimul T.V.A. pentru arenda bunului tangibil (camion) de la un nerezident al Republicii Moldova, în România?
Regimul de aplicare a T.V.A., la procurarea serviciilor de către rezidenții Republicii Moldova de la nerezidenți, urmează a fi apreciat în conformitate cu art. 93 pct. 9) din CF, în dependență de locul livrării acestora, stabilit în conformitate cu art. 111 al CF. Astfel, prevederile art. 111 alin. (1) lit. d) din CF, stabilesc că, locul livrării serviciilor legate de darea în arendă a bunurilor mobile tangibile se consideră locul utilizării şi posedării serviciului. Respectiv, în cazul în care locul utilizării şi posedării serviciului prestat de către nerez...
Monitorul fiscal FISC.md Nr.27 2015
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
14 September /2015 12:37
Catalogul tematic
T.V.A.
Tags:
TVA | arenda | nerezidenti | Moldova
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