Free economic zones
TVA aferent avansului la prestarea serviciilor rezidentului ZEL
Compania plătitoare de TVA primește un avans pentru prestarea serviciilor de marketing de la o alta companie plătitoare de TVA, însa transferul se efectuează în baza contractului de cesiune cu o companie care este rezident a ZEL (serviciilor vor fi prestate rezidentului ZEL). Apare obligația calculării şi achitării a TVA-lui în cazul dat? La art.1 alin.(1) din Legea nr.440-XV din 27 iulie 2001 cu privire la zonele economice libere este prevăzut, că acestea sunt părţi ale teritoriului vamal al Republicii Moldova. Totodată, în con...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
26 January /2018 12:59
Domeniu:
Noutăți fiscale | Obligație fiscală | Legislație fiscală | Administrare fiscală | T.V.A.
Tags:
ZEL | avans | Cod fiscal | livrare | furnizare
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