Questions and answers
Regimul TVA la livrarea serviciilor prin intermediul rețelelor electronice de către nerezidenții RM în adresa rezidenților RM
Potrivit art. 93 pct. 4) din Codul fiscal (CF), livrare (prestare) de servicii reprezintă activitatea de prestare a serviciilor materiale şi nemateriale, de consum şi de producţie, inclusiv darea proprietăţii în arendă, locaţiune, uzufruct, leasing operaţional, transmiterea cu plată sau gratuit a drepturilor privind folosirea oricăror mărfuri, obiecte ale proprietăţii industriale şi obiecte ale dreptului de autor şi ale drepturilor conexe; activitate de executare cu plată sau gratuit a lucrărilor de construcţii şi montaj, de reparaţie, de cercetări ştiinţi...
Monitorul fiscal FISC.md nr.4 (88) 2024
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
19 June /2024 02:00
Catalogul tematic
Noutăți fiscale | Declarație TVA | Nerezident
Tags:
Declaraţia privind TVA | Cod fiscal | rezident | nerezident
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