Commerce
Care este modalitatea de aplicare a TVA aferent recepționării plăților anticipate în cadrul operațiunilor de transport internațonal de mărfuri?
În conformitate cu art.104 lit.a) din Codul fiscal, se scutesc de T.V.A. cu drept de deducere mărfurile, serviciile pentru export şi toate tipurile de transporturi internaţionale de mărfuri (inclusiv de expediţie) şi pasageri, serviciile de transport internaţional al gazelor naturale, precum şi serviciile operatorului aerodrom (aeroport), de comercializare a biletelor de călătorie în trafic internaţional, de deservire la sol a aeronavelor, inclusiv de livrare a combustibilului şi a mărfurilor la bordul aeronavei, de securitate aeronautică,...
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The date of publishing:
24 July /2023 08:00
Catalogul tematic
T.V.A.
Tags:
export servicii | stingerea reciproca | restituirea TVA
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