Questions and answers
Cum se va califica locul prestării serviciilor, pentru arenda spaţiului în afara teritoriului Republicii Moldova, în legătură cu participarea la expoziţie?
Potrivit art. 111 alin. (1) lit. a) din Codul fiscal, pentru serviciile legate de bunurile imobile, locul livrării acestor servicii se consideră locul aflării bunurilor imobile. Astfel, reieşind din prevederile art. 111 şi art. 93 pct. 9) din Codul fiscal, serviciile de arendă a spaţiului pentru participare la expoziţie în afara teritoriului Republicii Moldova, nu reprezintă servicii de import şi, prin urmare, nu determină apariţia cărorva obligaţii privind T.V.A. pentru rezidentul Republicii Moldova care le-a procurat.
Monitorul fiscal FISC.md Nr.3 2011
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
15 September /2011 13:54
Domeniu:
T.V.A. | Locul livrării serviciilor
Tags:
imobil | TVA
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