Questions and answers
Exportul de servicii în cadrul realizării proiectelor de asistență tehnică și investițională
Reprezintă export de servicii lucrările de construcție aferente bunurilor imobiliare acordate de către un rezident al RM unui nerezident al RM, în cadrul realizării proiectelor de asistență tehnică și de asistență investițională? În conformitate cu prevederile art. 93 pct. 11) din Codul fiscal (CF), export de servicii reprezintă prestare de către persoane juridice și fizice rezidente ale RM persoanelor juridice și fizice nerezidente ale RM de servicii al căror loc de livrare nu este RM. Conform art. 93 pct. 15) din CF, locul livrării serviciilor se deter...
Monitorul fiscal FISC.md Nr.2 (50) 2019
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The date of publishing:
16 February /2019 09:57
Domeniu:
T.V.A. | Administrare fiscală | Legislație fiscală
Tags:
Export | proiecte | asistență | nerezident | Codul fiscal | servicii | investiţii
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