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  • Нулевая ставка НДС для восьми производителей одежды
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Нулевая ставка НДС для восьми производителей одежды

Перечень экономических агентов - предприятий легкой промышленности и видов услуг, оказываемых ими на территории Молдовы заявителям таможенного режима переработки на таможенной территории, которые облагаются налогом на добавленную стоимость по нулевой ставке, расширился до 664. Согласно приказу министра экономики, в указанный список предприятий легкой промышленности включено восемь предприятий - Astroline, Balteanca, Ennsgern, Fashion-Textil, Flax, Mode-Sewing, Texagroteh, Proelinica. Все они заключили в июле-сентябре 2016 года договора на оказание услуг по производству на территории Молдовы одежды (кроме одежды из меха) на давальческом сырье. Согласно Статье 104 Раздела V Налогового кодекса, по нулевой ставке НДС облагаются услуги, оказываемые предприятиями легкой промышленности на территории Республики Молдова в рамках контрактов по переработке в таможенном режиме переработки на таможенной территории. Виды услуг, а также порядок их администрирования устанавливаются правительством, а перечень хозяйствующих субъектов утверждается Таможенной службой.

Olga Colari

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Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

31 October /2016 12:00

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нулевая ставка|НДС|экономические агенты|хозяйствующие субъекты

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