Questions and answers
Cu privire la regimul de T.V.A. pentru serviciile ce nu constituie parte a pachetului turistic
Livrarea serviciilor turistice separate, care nu sînt incluse în pachetele turistice, se atribuie la prevederile art. 103 alin. l pct. (10) din CF? Potrivit art. 3 din Legea cu privire la organizarea și desfășurarea activității turistice în Republica Moldova nr. 352 din 24.11.2006, pachet turistic (pachet de vacanță, pachet de călătorie) constituie combinație prestabilită a cel puțin două servicii turistice, vîndute sau oferite spre vînzare ca un singur produs, la un preț în care costul fiecărui component nu este identificat separat. În conformitate cu preved...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
24 June /2016 11:03
Catalogul tematic
T.V.A.
Tags:
regim de TVA | pachete turistice | livrare | servicii | scutire
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