Questions and answers
Agenția turistică vinde bilete aeriene către persoane fizice. Cum se impozitează cu TVA livrarea acestora?
În conformitate cu art. 104 lit. a) din CF, serviciile de comercializare a biletelor de călătorie în trafic internațional se impozitează la cota zero a TVA. Așadar, serviciul de comercializare a biletelor aeriene oferit de către agenție, în cazul în care nu constituie parte a pachetului turistic, se impozitează cu TVA la cota zero, în conformitate cu prevederile art. 104 lit. a) din CF. Totodată, în conformitate cu prevederile art. 103 alin. (1) pct. 10) din CF, pachetele de servicii turistice sunt scutite de TVA. Potrivit art. 3 din Legea cu privi...
Monitorul fiscal FISC.md Nr.34 2016
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
03 November /2016 11:07
Domeniu:
T.V.A. | Legislație fiscală
Tags:
agentie turistica | TVA | Codul fiscal | comercializarea | persoana fizică
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