Questions and answers
Grădinița privată vs înregistrarea în calitate de plătitor al TVA
Entitatea prestează servicii de învăţământ preșcolar (grădinița de copii privată). În cazul depășirii plafonului de 1.2 mil lei, survine oare obligația privind înregistrarea în calitate de plătitor al TVA? În conformitate cu art. 103 alin. (1) pct. 5) din Codul fiscal, sunt scutite de TVA fără drept de deducere, serviciile legate de întreținerea copiilor în instituții preșcolare. Astfel, în cazul în care entitatea prestează servicii legate de întreținere...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
07 March /2024 08:00
Domeniu:
Noutăți | Declarație TVA
Tags:
platitor | institutie de invatamint | declaraţie privind TVA
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