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Referitor la regimul fiscal privind TVA la prestarea serviciilor de către nerezident către un rezident al Republicii Moldova
Cum se determină regimul fiscal privind TVA în cazul prestării serviciilor de către nerezident către un rezident al Republicii Moldova: trebuie rezidentul să achite TVA la import de servicii, dacă el nu este înregistrat ca contribuabil al TVA, și poate el să se înregistreze ca contribuabil al TVA în baza serviciilor importate? La determinarea regimului fiscal privind TVA în cazul prestării serviciilor de către un rezident al Republicii Moldova, este necesar de a stabili locul livrării serviciilor. Potrivit art. 93 pct. 15) din CF, locul livrării servic...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
21 February /2017 11:50
Domeniu:
T.V.A. | Legislație fiscală
Tags:
regim fiscal | TVA | prestarea serviciilor | rezident | import de servicii | Codul fiscal
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