Questions and answers
Cum se va aplica T.V.A. în cazul mărfurilor procurate în afara teritoriului vamal al RM de la un rezident/nerezident și ulterior comercializate fără a fi introduse pe teritoriul vamal al Republicii?
Potrivit art. 95 alin. (1) al CF, obiecte impozabile constituie: livrarea mărfurilor, serviciilor de către subiecţii impozabili, reprezentînd rezultatul activităţii lor de întreprinzător în Republica Moldova; importul mărfurilor în Republica Moldova, cu excepţia mărfurilor de uz sau consum personal importate de persoane fizice, a căror valoare nu depăşeşte limita stabilită de legislaţia în vigoare, importate de către persoanele fizice. Concomitent, locul livrării mărfurilor, conform art. 110 alin. (1) din CF, se consideră locul de afla...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
08 December /2015 11:01
Domeniu:
T.V.A. | Legislație fiscală
Tags:
TVA | marfuri | rezident | comercializarea | subiecţilor impozabili
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