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Free economic zones
Ce cotă a T.V.A. urmează a se aplica agentului economic prestator al serviciilor de audit unui rezident al Zonei Economice Libere (sediul căreia este amplasat pe teritoriul acestei zone)?
Conform art. 111 alin. (1) lit. e) liniuța 3 din CF, locul livrării serviciilor se consideră sediul, iar în cazul în care acesta lipsește – domiciliul sau reședința beneficiarului următoarelor servicii, servicii ale consultanților, inginerilor, birourilor de consultanta, avocaților, contabililor și demarketing, precum și servicii de furnizare a informației, inclusiv prin centrele de intermediere telefonică. Totodată, potrivit art. 104 lit. f) din CF, la cota zero a T.V.A. se impozitează următoarele livrări, mărfurile, serviciile livrat...
Monitorul fiscal FISC.md Nr.29 2016
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
16 February /2016 14:05
Catalogul tematic
T.V.A.
Tags:
ZEL | Cota zero | TVA | servicii
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