Questions and answers
Despre calcularea proratei la livrarea pachetului turistic
La calcularea T.V.A. destinată trecerii în cont va fi necesară calcularea proratei, la livrarea pachetului turistic, conform prevederilor art. 102 pct. 3 din Codul fiscal? În conformitate cu prevederile art. 103 alin. (1) pct. 10) din CF, pachetele de servicii turistice sînt scutite de T.V.A. Totodată, în partea ce ține de serviciile ce nu constituie parte a pachetului turistic, comunicăm că acestea se impozitează cu T.V.A. pe principii generale. Astfel, la livrarea pachetului turistic valoarea scutită de T.V.A. o va constitui valoarea, achitată sa...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
28 June /2016 09:48
Domeniu:
T.V.A. | Legislație fiscală
Tags:
TVA | cont | pachet turistic | scutire | livrare servicii
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