Fiscal practice
„Pachetele medicale turistice” prestate de clinica stomatologică. Regimul TVA
Clinica stomatologică formează „pachete medicale turistice” pentru pacienții străini care vin și se tratează la Chișinău, ce includ: servicii stomatologice, servicii de transport avia persoane și servicii de cazare. Care este regimul fiscal al unor asemenea operațiuni, inclusiv prin prisma veniturilor impozabile și TVA? În conformitate cu prevederile art.93 alin.(4) din Codul fiscal, livrare (prestare) de servicii reprezintă activitate de prestare a serviciilor materiale şi nemateriale, de consum şi de producţie, in...
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The date of publishing:
19 December /2024 07:59
Catalogul tematic
Turism
Tags:
servicii stomatologice | turism Moldova | TVA
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