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  • 1. (28.6.4.41) Ce cotă a TVA se va aplica în cazul livrării mărfurilor de către instituţiile de învăţămînt?
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icon1. (28.6.4.41) Ce cotă a TVA se va aplica în cazul livrării mărfurilor de către instituţiile de învăţămînt?

Potrivit prevederilor art. 103 alin. (1) pct. 5) din Codul fiscal, livrarea mărfurilor, serviciilor instituțiilor de învățământ publice și private, legate de desfășurarea nemijlocită a procesului de învățământ conform Codului educației serviciile de instruire a copiilor și adolescenților în cercuri, secții, studiouri; serviciile prestate copiilor și adolescenților cu folosirea instalațiilor sportive; serviciile legate de întreținerea copiilor în instituții preșcolare; serviciile de pregătire și perfecționare a cadrelor sunt scutite de TVA

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Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

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The date of publishing:

02 August /2017 12:15

Catalogul tematic

T.V.A. | Legislație fiscală | Administrare fiscală | Noutăți fiscale

Tags:

TVA | livrarea de mărfuri | copii | institutii prescolare | Cod fiscal | Codul Educatiei

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