Questions and answers
TVA la importul serviciilor furnizate prin mijloace radioelectronice
În cazul în care compania ,,X'' rezidentă a Republicii Moldova arendează o aplicație cu spațiu de stocare de la compania ,,Y’’ nerezidentă, în care se fac sondaje de opinii cu diferite tematici, compania ,,Y’’ pentru arenda acestei aplicații eliberează companiei ,,X’’ invoce. Invoce-ul dat se consideră import de serviciu supus impozitării cu TVA? Potrivit prevederilor art.93 pct.9) din Codul fiscal, prin noțiunea de import de servicii se subânțelege prestarea de servicii de către persoanele juridice și fizice nerezidente ale RM persoanelor juridice și fizi...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
20 July /2018 16:15
Domeniu:
T.V.A. | Noutăți
Tags:
import servicii | rezident | nerezident | TVA
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