The person who aren't residents
TVA la prestarea serviciilor de instruire prin aplicațiile web de către un nerezident
În conformitate cu art. 93 pct.9) din Codul fiscal, prin import de servicii se înțelege prestarea de către persoanele juridice și fizice nerezidente ale RM persoanelor juridice și fizice rezidente sau nerezidente ale RM, pentru care locul prestării se consideră a fi RM. La determinarea regimului fiscal privind TVA în cazul prestării serviciilor de către/către un rezident/nerezident RM, este necesar de a stabili locul livrării serviciilor. Conform art. 93 pct. 15) din CF, locul livrării serviciilor se determină conform reg...
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The date of publishing:
25 March /2021 08:00
Domeniu:
Noutăți | T.V.A.
Tags:
TVA | nerezident | instruire | internet | monitorul.fisc.md
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