Questions and answers
Cum se calculează TVA în cazul serviciilor de reparație a avionului, prestate de către un nerezident în România unui rezident al Republicii Moldova?
Aplicarea regimului fiscal aferent TVA, în cazul serviciilor de reparație prestate de către un nerezident unui rezident al Republicii Moldova, se stabilește în funcție de locul prestării serviciilor, determinat conform regulilor stabilite la art. 111 din CF. Potrivit art. 111 alin. (1) lit. c) din CF, locul prestării servicii legate de bunurile mobile tangibile reprezintă locul prestării efective a serviciilor. Astfel, serviciile de reparație a bunului, prestate de către un nerezident unui rezident al Republicii Moldova pentru care locul prestării n...
Monitorul fiscal FISC.md Nr.34 2016
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
09 November /2016 11:11
Domeniu:
T.V.A.
Tags:
regim fiscal | TVA | calcule | Codul fiscal | rezident
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