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  • 9. (28.4.2) Care va fi cota TVA aplicată la exportul de mărfuri şi a serviciilor aferente?
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9. (28.4.2) Care va fi cota TVA aplicată la exportul de mărfuri şi a serviciilor aferente?

În conformitate cu prevederile art. 104 lit. a) din Codul fiscal, la exportul de mărfuri şi servicii se scutesc de TVA cu drept de deducere. Totodată, potrivit art. 105 alin. (3) livrarea serviciilor legată de exportul de mărfuri se consideră parte a exportului de mărfuri.

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

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

01 March /2018 07:57

Catalogul tematic

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

Tags:

Export|TVA|Codul fiscal|livrare

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