Questions and answers
Poate fi considerat actul de îndeplinire a lucrărilor drept un document confirmativ al serviciului exportat?
Potrivit prevederilor pct. 23 din Regulamentul privind restituirea T.V.A., aprobat prin Hotărîrea Guvernului RM nr. 1024 din 01.11.2010, pentru livrările de servicii, subiecţii impozabili, împreună cu alte documente, urmează să depună şi confirmarea de la beneficiarul serviciilor exportate (în caz de necesitate, se prezintă traducerea autentificată de notar). Conform art. 20 alin. (4) din Legea contabilităţii nr. 113 din 27.04.2007 pentru operaţiunile de export-import al activelor şi serviciilor, drept documente primare pot fi utilizate documentele apli...
Monitorul fiscal FISC.md Nr.3 2011
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The date of publishing:
15 September /2011 13:30
Domeniu:
T.V.A. | Export de servicii
Tags:
Monitorul Fiscal FISC.MD | Olga Golban
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