Questions and answers
Un nerezident acordă servicii de marketing unui rezident al Republicii Moldova. Serviciile date se vor califca ca import? Care sunt obligațiile aferente TVA?
Potrivit prevederilor art. art. 93 pct. 9) din Codul fiscal, prin noţiunea de import de servicii se subînţelege prestarea de servicii de către persoanele juridice şi fizice nerezidente ale Republicii Moldova persoanelor juridice şi fizice rezidente sau nerezidente ale Republicii Moldova, pentru care locul prestării se consideră a fi Republica Moldova. În conformitate cu prevederile art. 93 pct. 15) din Codul fiscal, locul livrării serviciilor se determină potrivit regulilor stabilite în art. 111 din Codul menţionat. Astfel, în temeiul prevederilor ...
Monitorul fiscal FISC.md Nr.1 2011
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
06 May /2011 11:50
Domeniu:
T.V.A.
Tags:
T.V.A | marketing
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