Questions and answers
Întreprinderii îi vor fi acordate servicii de marketing de către o întreprindere rezident al Italiei. Activitatea privind acordarea serviciilor date se va desfăşura în afara teritoriului Republicii Moldova, pe teritoriul Spaniei şi Franţei.
Se impun cu T.V.A. serviciile de marketing, dacă ţinînd cont de faptul că locul de facto de acordare a acestora este un teritoriu care nu este locul de reşedinţă a beneficiarului sau prestatorului de servicii? Aplicarea regimului fiscal pentru T.V.A. pentru servicii în cadrul contractelor cu nerezidenţii este determinat de aprecierea locului livrării. Articolul 93 pct. 15) din Codul fiscal, stabileşte că locul livrării serviciilor se determină conform regulilor stabilite în art.111 din Codul menţionat. Astfel, potrivit prevederilor art. 111 alin.(...
Monitorul fiscal FISC.md Nr.9 2012
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
20 May /2013 14:56
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T.V.A.
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T.V.A
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