Questions and answers
О невозникновении обязательства по НДС
Возникает ли импорт услуг и, соответственно, обязательство по НДС при аренде резидентом Республики Молдова площади за пределами территории Республики Молдова в связи с участием в выставке? В соответствии с лит. а) ч. (1) ст. 111 НК, для услуг, связанных с недвижимым имуществом, местом поставки признается место нахождения данного имущества. На основании ст. 111 и п. 9) ст. 93 НК, при аренде площади для участия в выставке за пределами территории Республики Молдова не возникает импорт услуг и, соответственно, не возникают обязательство по НДС для резидента Республики Молдова, приобретшего данные услуги....
Monitorul fiscal FISC.md Nr.38 2017
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The date of publishing:
12 June /2017 11:54
Domeniu:
Administrare fiscală | Noutăți
Tags:
Республики Молдова | резидент | НК | услуги | выставка
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