Questions and answers
Despre unele particularități aferente aplicării TVA pentru prestarea serviciilor de reparație
"Firma X a încheiat un contract de prestări servicii de reparații auto cu o firmă nerezident. Ce documente primare trebuie să fie eliberate și care este cota TVA aferent acestor servicii?" În conformitate cu prevederile art. 19 din Legea contabilității nr. 113 din 27 aprilie 2012, faptele economice se contabilizează în baza documentelor primare și centralizatoare. Totodată, art. 20 alin. (1) lit. b) din Legea menționată stabilește că, în cazul prestării serviciilor, se utilizează formularele tipizate cu regim special. Drept, documente primare cu regim sp...
Monitorul fiscal FISC.md Nr.38 2017
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The date of publishing:
13 June /2017 09:20
Domeniu:
T.V.A. | Noutăți | Legislație fiscală
Tags:
Cod fiscal | regim special | facilitate fiscala | rezident | nerezident | document primar | livrare | Republica Moldova
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