Questions and answers
TVA pentru serviciile de publicitate prestate de un nerezident
Ce tratament fiscal privind TVA urmează a fi aplicat în cazul în care un rezident încheie un contract cu un nerezident, al carui sediu se află peste hotarele ţării, privind organizarea unei campanii publicitare pe teritoriul RM, esenta căreia constă în difuzarea spoturilior publicitare la radio, TV, internet, elaborarea site-ului web, organizarea de evenimente în cadrul cărora este promovat conceptul campaniei prin distribuirea de materiale promotionale? Potrivit prevederilor art. art.93 pct.9) din Codul fiscal, prin noțiunea de import de servicii se ...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
17 May /2018 15:23
Domeniu:
T.V.A. | Noutăți
Tags:
campanie promoțională | TVA | rezident | nerezident | prestare servicii
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