Free economic zones
Despre nereflectarea în Declarația privind TVA a livrărilor efectuate în interiorul ZEL
Livrările efectuate în interiorul zonei economice libere se vor reflecta în Declarația privind TVA? Potrivit Modului de completare a Declarației privind TVA, aprobat prin Ordinul IFPS nr. 1164 din 25 octombrie 2012, în Declarația privind TVA se indică livrările impozitate la cota standard, la cota zero a TVA, la cota redusă și cele scutite de TVA. Conform prevederilor art. 95 alin. (2) lit. a) din CF, livrarea mărfurilor, serviciilor efectuate în interiorul zonei economice libere nu constituie obiecte impozabile cu TVA. Dat fiin...
Monitorul fiscal FISC.md Nr.39 2017
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The date of publishing:
12 August /2017 14:31
Catalogul tematic
Dare de seamă fiscală | Administrare fiscală | T.V.A. | Impozitul pe venit
Tags:
TVA | ZEL | declaraţia | Cota zero | impozit
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