Electronic commerce
TVA la beneficiere de serviciile platformei booking.com
Compania rezidentă a RM beneficiază de serviciile portalului „booking.com” pentru prestarea serviciilor de cazare pe teritoriul RM. Serviciile acordate de acest portal se vor considera import de servicii la fel ca și în cazul celor prestate de Facebook și Google? La determinarea regimului fiscal privind TVA în cazul prestării serviciilor de către/către un rezident/nerezident al Republicii Moldova este necesar de a stabili locul livrării serviciilor. Conform art. 93 pct. 15) din Codul fiscal (CF), locul livrării servicii...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
27 December /2019 12:03
Domeniu:
Legislație fiscală | Administrare fiscală | T.V.A.
Tags:
TVA | servicii electronice | regim fiscal | livrare | servicii | Google | facebook
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