The person who aren't residents
Regimul TVA în cazul serviciilor de angajare și furnizare de personal efectuate de rezidentul Republicii Moldova nerezidentului
În conformitate cu art.93 pct.4) din Codul fiscal, livrare (prestare) de servicii reprezintă activitate de prestare a serviciilor materiale şi nemateriale, de consum şi de producţie, inclusiv darea proprietăţii în arendă, locaţiune, uzufruct, leasing operaţional, transmiterea cu plată sau gratuită a drepturilor privind folosirea oricăror mărfuri, obiecte ale proprietăţii industriale şi obiecte ale dreptului de autor şi ale drepturilor conexe; activitate de executare cu plată sau gratuit a lucrărilor de construcţii şi montaj, de reparaţie, de cercet...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
09 August /2023 08:00
Domeniu:
T.V.A. | Impozitarea nerezidenţilor
Tags:
angajarea personalului | persoana juridica | nerezidenti | T.V.A
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