The person who aren't residents
Munca nerezidentului – import de servicii?
O persoană juridică din RM, rezidentă a Moldova IT Park, încheie un contract de muncă (CIM) cu o persoană fizică – cetățean român, nerezident, care își va îndeplini obligațiile de muncă la distanță (de la domiciliul său din România). Va fi calificată munca nerezidentului angajat prin CIM drept import de servicii și urmează sau nu angajatorul să achite TVA pentru acestea? Potrivit prevederilor art. 46 alin. (9) din Codul muncii, parte a contractului individual de muncă pot fi cetăţenii RM, cetă...
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The date of publishing:
23 January /2023 08:00
Domeniu:
Persoana fizică | T.V.A.
Tags:
T.V.A | persoana fizică | codul muncii | impozitare | nerezident
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