Questions and answers
TVA aplicat prestării serviciilor în regiunea Transnistria
Persoană fizică dorește să presteze servicii în Transnistria (cursuri de manichiură), această operațiune se consideră import sau export? Conform prevederilor art. 95 alin. (1) lit. a) și art. 93 pct. 4) și 6) din Codul fiscal, livrarea (prestare) de servicii către persoanele juridice și fizice rezidente care se află pe teritoriul Republicii Moldova și care nu au relații fiscale cu sistemul ei bugetar, constituie obiect al impunerii cu TVA, TVA aplicându-se pe principii generale.
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
25 January /2018 08:55
Catalogul tematic
T.V.A. | Administrare fiscală | Legislație fiscală | Persoana fizică | Persoană juridică | Noutăți fiscale
Tags:
TVA | Republica Moldova | rezident | Transnistria | Export
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