Legal advice
Obligația de achitare a TVA în cazul importului de servicii
Compania ,,X” înregistrată în calitate de plătitor TVA, care a efectuat importul de servicii, are obligația de achitare a TVA la buget pentru serviciul respectiv? În conformitate cu prevederile art. 93 pct. 9) din Codul fiscal, importul de servicii este calificat drept prestarea de servicii de către persoanele juridice şi fizice nerezidente ale RM persoanelor juridice şi fizice rezidente sau nerezidente ale RM, pentru care locul prestării se consideră a fi Republica Moldova. &...
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The date of publishing:
20 April /2023 08:01
Catalogul tematic
T.V.A.
Tags:
import de servicii | T.V.A
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