Questions and answers
Privind impozitarea cu TVA a serviciilor prestate de către nerezident
Societatea cu răspundere limitată „A” a încheiat contract cu persoană juridică nerezident. Conform condițiilor contractului, nerezidentul va presta societății servicii de expertiză și certificare a țevilor. Expertiza fiind efectuată pe teritoriul Republicii Moldova, prestarea acestor servicii constituie import de servicii? În scopul aprecierii regimului de aplicare a TVA pentru servicii este necesară determinarea locului livrării. Potrivit art. 93 pct. 15) din CF, locul livrării serviciilor se determină conform regulilor stabilite la art. 111 din CF. ...
Monitorul fiscal FISC.md Nr.40 2017
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The date of publishing:
24 October /2017 13:50
Domeniu:
T.V.A. | Administrare fiscală | Legislație fiscală | Noutăți fiscale | Importul
Tags:
TVA | nerezident | servicii | sediu | Cod fiscal
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