Questions and answers
TVA în cazul prestării serviciilor în cadrul unor proiecte
Întreprinderea A SRL, platitor de TVA, resident al RM, presteaza servicii de elaborare a unei platforme web (servicii IT), pentru întreprinderea B AO, de asemenea platitor TVA, resident RM. Serviciile se prestează în cadrul proiectului X, sustinut de o organizație din UK, nerezidentă RM, care achită costul lucrărilor fără TVA. Organizația din UK nu este indicătă în Anexa la HG nr.246 din 8 aprilie 2010. Această situație poate fi considerată ca export de servicii? În conformitate cu art. 93 pct.11) din Codul fiscal, prin export de servicii se înțel...
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The date of publishing:
09 November /2018 11:01
Catalogul tematic
T.V.A. | Noutăți
Tags:
TVA | rezidenti | prestări servicii | Proiect
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