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Export de servicii
Export de servicii
Articolul 93. Noţiuni generale
11) Export de servicii – prestare de către persoane juridice şi fizice rezidente ale Republicii Moldova persoanelor juridice şi fizice nerezidente ale Republicii Moldova de servicii al căror loc de livrare nu este Republica Moldova.
Codul fiscal nr. 1163-XIII din 24.04.1997
Questions and answers
Poate fi considerat actul de îndeplinire a lucrărilor drept un document confirmativ al serviciului exportat?
Potrivit prevederilor pct. 23 din Regulamentul privind restituirea T.V.A., aprobat prin Hotărîrea Guvernului RM nr. 1024 din 01.11.2010, pentru livrările de servicii, subiecţii impozabili, împreună cu alte documente, urmează să depună şi confirmarea de la beneficiarul serviciilor exportate (în caz de necesitate, se prezintă traducerea autentificată de notar).
15 September /2011
Olga Golban
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