Commerce
Cu privire la folosirea ”Actului de verificare a decontărilor reciproce” în scopul confirmării dreptului la restituirea TVA la serviciile exportate
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. Conform art.101 alin.(5) din Codul fiscal, dacă depăşirea sumei T.V.A. la valorile materiale, serviciile procurate se datorează faptului că subiectul impozabil a efectuat o livrare care se scuteşte de T.V.A. cu drept de deducere, acesta are dreptul la r...
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The date of publishing:
27 July /2023 08:00
Domeniu:
T.V.A.
Tags:
TVA | export servicii | decontari
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