Transport
TVA la prestarea serviciilor de transport internațional
Constituie import de servicii procurarea serviciilor de transport a mărfurilor din afara RM în RM în cazul în care aceste servicii sunt prestate de către un nerezident, precum și în cazul dacă aceste servicii se prestează de către un rezident al RM altui rezident? Conform art.93 pct. 9) din Codul fiscal, import de servicii reprezintă prestare de servicii de către persoanele juridice şi fizice nerezidente ale RM persoanelor juridice şi fizice rezidente sau nerezidente ale RM, pentru care locul prestării se consideră ...
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The date of publishing:
22 July /2019 10:56
Catalogul tematic
T.V.A. | Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Locul livrării serviciilor | Noutăți fiscale
Tags:
transport international | servicii | TVA | rezident | import | locul livrarii serviciilor
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