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Налоговые обязательства плательщика НДС при получении от нерезидента авансовой оплаты за товары для проектов техпомощи
Возникают ли налоговые обязательства у плательщика НДС в случае получения им от нерезидента предварительной (авансовой) оплаты за товары, которые будут поставляться для проектов технической и инвестиционной помощи? Так как поставка на территорию страны товаров, услуг, предназначенных для проектов технической и инвестиционной помощи, освобождаются от НДС с правом вычета (ст. 104, лит. с1) НК), то и по авансу под нее обязательство не возникает....
Monitorul fiscal FISC.md Nr.7(48) 2018
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The date of publishing:
12 December /2018 14:23
Domeniu:
T.V.A. | Administrare fiscală | Legislație fiscală
Tags:
плательщик | НДС | авансовые платежи | оплата | налоговые аспекты
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