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Achitarea TVA la importul de servicii de către rezidenții ZEL
Compania din ZEL beneficiază de import servicii - consultanță juridică furnizată de către persoana juridică din România. Apare în aceste circumstanțe obligația achitării TVA la importul de servicii, de prezentare a declarației TVA? Și dacă furnizorul nu prezintă certificatul de rezidență, apare obligația de reținere a impozitului la sursa de plata de 12%? Potrivit prevederilor art.93 pct.9) din Codul fiscal (CF), prin noțiunea de import de servicii se subînțelege prestarea de servicii de către persoanele juridice și fizice nerezidente ale RM persoanelor juridice ...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
05 October /2018 16:04
Domeniu:
T.V.A. | Noutăți
Tags:
TVA | ZEL | import servicii
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