Questions and answers
Privind impozitarea cu T.V.A. a valorii comisionului
La livrarea pachetelor turistice, precum și a serviciilor turistice, în valoarea lor este inclusă și valoarea comisionului încasat de întreprindere. Este scutită de T.V.A. valoarea comisionului încasat de întreprindere în cadrul activității turistice? 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...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
27 June /2016 16:51
Domeniu:
T.V.A. | Legislație fiscală
Tags:
TVA | scutire | servicii turistice | comision | activitate turistica | CF
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