Free economic zones
Aprecierea plafonului pentru înregistrarea ca subiect al TVA la livrările efectuate în ZEL
Agentul economic, neplătitor de TVA, în perioadă de 12 luni consecutive, a efectuat livrări de mărfuri în suma ce depășește 1,2 mil. lei, în adresa rezidenților zonelor economice libere. În aceste circumstanțe apare sau nu obligația la entitatea de a se înregistra în calitate de subiect impozabil al TVA? În conformitate cu art.95 alin.(2) lit. a) din Codul fiscal (CF), livrarea mărfurilor, serviciilor efectuată în interiorul zonei economice libere nu constituie obiect impozabil cu TVA. &nb...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
01 March /2022 08:00
Domeniu:
Noutăți | T.V.A.
Tags:
TVA | ZEL | livrare de mărfuri
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