Questions and answers
Privind metoda de declarare și achitare a TVA la unele operațiuni
Întreprinderea A, în baza contractului de vânzare-cumpărare și invoce a importat un activ nematerial (programa pentru calculator). Care este metoda declarării și achitării TVA la aceasta operațiune? Activele nemateriale transmise rezidentului de către nerezident, conform prevederilor art. 93 pct. 9) și art. 111 din CF, reprezintă import de active nemateriale, pentru care obligația privind TVA se determină similar importului de servicii. În temeiul prevederilor art. 93 pct. 9) și 15), art. 94 lit. c), art. 95 alin. (1) lit. c), art. 96 lit. a), art. 1...
Monitorul fiscal FISC.md Nr. 2(43)2018
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The date of publishing:
19 February /2018 16:20
Domeniu:
T.V.A. | Administrare fiscală | Ordine SFS | Dare de seamă fiscală | Legislație fiscală | Declarație TVA | Noutăți fiscale
Tags:
TVA | Ordin | servicii | declaraţia | import | rezident | nerezident | Cod fiscal
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