Questions and answers
Как будет определяться место поставки услуг при аренде площади за пределами Республики Молдова в связи с участием в выставке?
В соответствии со ст. 111 ч. (1) лит. а) Налогового кодекса, для услуг, связанных с недвижимым имуществом, местом поставки признается место нахождения данного имущества. Следовательно, исходя из положений ст. 111 и ст. 93 п. 9) Налогового кодекса, при аренде площади для участия в выставке за пределами Республики Молдова не возникает импорт услуг и, соответственно, не возникают обязательства по НДС для резидента Республики Молдова, приобретшего данные услуги....
Monitorul fiscal FISC.md Nr.3 2011
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The date of publishing:
15 September /2011 14:54
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T.V.A. | Locul livrării serviciilor
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