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  • Cu privire la modul de completare a Declarației privind TVA în cazul importului unor produse pentru care se achită redevențe
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iconCu privire la modul de completare a Declarației privind TVA în cazul importului unor produse pentru care se achită redevențe

Compania „X” importă și realizează produse, inclusiv produse pentru care achităm royalty (redevențe) – drept de utilizare a unei mărci înregistrate. Royalty (redevențele) se include în valoare în vamă. Astfel, la fiecare import de produse supuse redevențelor, declarația vamală conține informații suplimentare în celula 12 privind valoarea redevențelor.

Andrei Nevreanschi

Andrei Nevreanschi

Monitorul fiscal FISC.md Nr.34 2016

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Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

24 November /2016 14:31

Catalogul tematic

Legislație fiscală | T.V.A. | Royalty

Tags:

declaraţia | TVA | royalty | declaratia vamala | import | Codul fiscal

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