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  • Despre calcularea proratei la livrarea pachetului turistic
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iconDespre calcularea proratei la livrarea pachetului turistic

La calcularea T.V.A. destinată trecerii în cont va fi necesară calcularea proratei, la livrarea pachetului turistic, conform prevederilor art. 102 pct. 3 din Codul fiscal? În conformitate cu prevederile art. 103 alin. (1) pct. 10) din CF, pachetele de servicii turistice sînt scutite de T.V.A. Totodată, în partea ce ține de serviciile ce nu constituie parte a pachetului turistic, comunicăm că acestea se impozitează cu T.V.A. pe principii generale.

Andrei Nevreanschi

Andrei Nevreanschi

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The date of publishing:

28 June /2016 09:48

Catalogul tematic

Legislație fiscală | T.V.A.

Tags:

TVA|cont|pachet turistic|livrare servicii

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