Questions and answers
TVA la prestarea serviciilor de instruire
Care este regimul fiscal de aplicare a TVA la prestarea serviciilor de instruire a angajaților agenților economici, instituțiilor, organizațiilor necomerciale, prestate de către un rezident al Republicii Moldova? Potrivit prevederilor art.103 alin.(1) p.5) din Codul fiscal (CF), serviciile de pregătire şi perfecţionare a cadrelor constituie o livrare de servicii scutită de TVA fără drept de deducere. Este de menționat că norma menționată nu condiționează aplicarea scutirii de statutul beneficiarilor serviciilor de pregătire sau perfecționare a c...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
24 April /2019 13:37
Domeniu:
T.V.A. | Noutăți | Legislație fiscală
Tags:
curs de instruire | perfectionare | pregatirea cadrelor | TVA | monitorul.fisc.md
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