Fiscal practice
Serviciile de curierat și poștale vs înregistrarea în calitate de subiect al impunerii cu TVA
Referitor la activitățile de poștă și de curierat ce urmează a fi scutite de TVA fără drept de deducere în temeiul art.103 din CF - se vor lua în considerare la aprecierea pragului de înregistrare în calitate de subiect al impunerii cu TVA, serviciile ce se atribuie la categoria de curierat și poștale? Conform art.93 pct.6) din CF, livrare impozabilă reprezintă livrare de mărfuri, livrare (prestare) de servicii, cu excepţia celor scutite de T.V.A., fără drept de deducere, efectuate de către subiectul impoza...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
29 February /2024 08:00
Domeniu:
Declarație TVA | Noutăți fiscale
Tags:
declaratie TVA | prestarea serviciilor poștale | livrare
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