Questions and answers
Activităţile fizioterapeuţilor efectuate în cabinetele particulare sau la domiciliul pacienţilor – servicii medicale scutite de TVA?
Se califică ca servicii medicale și sunt scutite de TVA fără drept de deducere serviciile de masaj, activităţile fizioterapeuţilor, ce nu sunt efectuate în spitale sau de către medici, ci în cabinete particulare sau la domiciliul pacienţilor, de către subiecții ce nu dețin acreditarea de activitate medico-sanitară și farmaceutică? Urmează să se înregistreze în calitate de plătitor TVA subiectul care prestează astfel de servicii? Potrivit art.93 pct.4) din Codul fiscal, livrare (prestare) de servicii reprezint...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
27 November /2023 11:49
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T.V.A.
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