Questions and answers
La ce cotă TVA se impozitează serviciile stomatologice?
La ce cotă TVA se impozitează serviciile stomatologice și livrările de proteze dentare? Se consideră acestea servicii medicale și dacă cad sub incidența art. 103, alin. (1) pct. 10 din Codul fiscal? Conform prevederilor art.103 alin.(1) pct. 10 din Codul fiscal, serviciile medicale sînt scutite de TVA fără drept de deducere. În conformitate cu prevederile CAEM, aprobat prin Ordinul Biroului Naţional de Statistică nr.28 din 07 mai 2019, codul 86 al diviziunii ”Activități referitoare la sănătatea uma...
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The date of publishing:
12 August /2020 11:10
Catalogul tematic
T.V.A. | Administrare fiscală | Legislație fiscală
Tags:
stomatologie | servicii medicale | TVA
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