Questions and answers
Cum se impozitează cu TVA livrarea biletelor aeriene către persoanele fizice, în baza contractului de agent încheiat cu compania aeriene?
Conform art. 104 lit. a) din CF, serviciile de comercializare a biletelor de călătorie în trafic internațional se impozitează la cota zero a TVA. Astfel, comercializarea biletelor aeriene de către agenție, în baza contractului de agent încheiat cu companiile aeriene, cade sub incidența art.104 lit. a) din CF. Ținând cont de faptul că plata pentru serviciile de comercializare a biletelor în trafic aerian de către agenție și contractanții acesteia constituie comisionul, valoarea impozabilă cu cota zero a TVA o va constituie mărimea comisionului....
Monitorul fiscal FISC.md Nr.34 2016
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
04 November /2016 09:35
Domeniu:
T.V.A. | Legislație fiscală
Tags:
TVA | bilete | persoane fizice | companie aeriana | Codul fiscal
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