Questions and answers
Cu privire la locul livrării unor servicii
Întreprinderea agricolă a semnat contract de locațiune a unui bun mobil (semiremorcă) de la un nerezident al Republicii Moldova. Bunul este utilizat în exclusivitate pentru transport internațional, fără a fi introdus pe teritoriul Republicii Moldova. Această operațiune poate fi interpretată ca import de servicii? Regimul de aplicare a TVA, la procurarea serviciilor de către rezidenții Republicii Moldova de la nerezidenți, urmează a fi apreciat în conformitate cu art. 93 pct. 9) din CF, în funcție de locul livrării acestora, stabilit conform art. 111 din CF. ...
Monitorul fiscal FISC.md Nr. 2(43)2018
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The date of publishing:
19 February /2018 11:11
Domeniu:
T.V.A. | Administrare fiscală | Legislație fiscală | Noutăți fiscale | Locul livrării serviciilor
Tags:
servicii | Republica Moldova | TVA | import | Cod fiscal | locul livrarii serviciilor | transport international | bunuri
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