Free economic zones
Aplicarea TVA pe principiul taxării inverse, în cazul procurării mărfurilor scutite de TVA fără și cu drept de deducere
Survine obligația de calculare și achitare a TVA de către cumpărător, în cadrul regimului de aplicare a TVA pe principiul taxării inverse, în cazul procurării mărfurilor scutite de TVA fără drept de deducere, cât și celor scutite de TVA cu drept de deducere(de ex. procurarea de către rezidentul Zonei economice libere (ZEL) a mărfurilor de la o întreprindere insolvabilă de pe restul teritoriului vamal al RM, sau procurarea mărfurilor de la o întreprindere insolvabilă, în cadrul realizării unui proiect de asistență tehnic...
Monitorul fiscal FISC.md nr.6 (69) 2021
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The date of publishing:
07 October /2021 08:12
Domeniu:
Taxarea inversă | Deduceri fiscale | T.V.A.
Tags:
taxare inversă | TVA | drept de deducere
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