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TVA şi serviciile brokerului vamal
În urma unui import de marfă care ulterior se va efectua livrări scutite de TVA, serviciile de broker vamal în ce boxa a declarației TVA12 trebuie incluse? Valoarea impozabilă a mărfurilor importate constituie valoarea lor vamală, determinată în conformitate cu legislaţia vamală, precum şi impozitele şi taxele care urmează a fi achitate la importul acestor mărfuri, cu excepţia TVA (art.100 alin.(1) din Codul fiscal). Valoarea în vamă a mărfurilor introduse pe teritoriul vamal se determină în conformitate cu art.10 din Legea cu privire la tariful vamal nr.1...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
26 January /2018 14:03
Domeniu:
T.V.A. | Administrare fiscală | Legislație fiscală | Declarație TVA
Tags:
Brocheri vamali | TVA | servicii | comisioane | materiale
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