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  • 28.4.4 Care va fi regimul fiscal al TVA aferent livrărilor de mărfuri de pe teritoriul vamal al Republicii Moldova pe teritoriul depozitelor vamale sau a zonei economice libere?
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28.4.4 Care va fi regimul fiscal al TVA aferent livrărilor de mărfuri de pe teritoriul vamal al Republicii Moldova pe teritoriul depozitelor vamale sau a zonei economice libere?

BGPF

28.4.4 Care va fi regimul fiscal al TVA aferent livrărilor de mărfuri de pe teritoriul vamal al Republicii Moldova pe teritoriul depozitelor vamale sau a zonei economice libere?

Se scutesc de TVA fără drept de deducere mărfurile introduse pe teritoriul vamal şi plasate sub regim vamal antrepozit vamal (art.103 alin.(2) lit.a) din Codul fiscal).       
Livrările de mărfuri în zona economică liberă din restul teritoriului vamal al Republicii Moldova se scutesc de TVA cu drept de deducere (art.104 lit.f) din Codul fiscal).
  • 28 Taxa pe valoarea adaugată
  • 28.5 Operaţiuni de import

Ordinul SFS nr. 214 din 08-05-2024

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Data publicarii:

22 July /2024 11:00

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