Questions and answers
Este necesară eliberarea facturii fiscale de către asistentul în brokeraj- intermediar în asigurări persoanelor juridice ce contracarează contracte de asigurare?
Potrivit art. 103 alin. (1) pct. 12) lit. g) din CF, se scutesc de T.V.A. operațiile de asigurare și/sau de reasigurare, inclusiv serviciile de intermediere a acestora. Totodată, în conformitate cu art. 1 din Legea cu privire la asigurări nr. 407-XVI din 21.12.2006, activitate de intermediere în asigurări şi/sau în reasigurări reprezintă o activitate care constă din prezentarea sau propunerea contractelor de asigurare şi/sau de reasigurare din alte acțiuni de pregătire a încheierii unor astfel de contracte, din încheierea lor, sau de contribuție la g...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
13 April /2016 10:00
Domeniu:
T.V.A. | Declarație TVA
Tags:
TVA | asgurări | scutire | contracte | brokeraj | servicii prestate | intermediere | activități
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