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  • Privind impozitarea cu T.V.A. a valorii comisionului
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iconPrivind impozitarea cu T.V.A. a valorii comisionului

La livrarea pachetelor turistice, precum și a serviciilor turistice, în valoarea lor este inclusă și valoarea comisionului încasat de întreprindere. Este scutită de T.V.A. valoarea comisionului încasat de întreprindere în cadrul activității turistice? În conformitate cu prevederile art. 103 alin. (1) pct. 10) din CF, pachetele de servicii turistice sînt scutite de T.V.A. Totodată, în partea ce ține de serviciile ce nu constituie parte a pachetului turistic, comunicăm

Andrei Nevreanschi

Andrei Nevreanschi

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Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

27 June /2016 16:51

Catalogul tematic

Legislație fiscală | T.V.A.

Tags:

TVA | scutire | servicii turistice | comision | activitate turistica | CF

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