Fiscal practice
Serviciile livrate în Portul Internaţional Liber Giurgiuleşti din restul teritoriului vamal al Republicii Moldova
Firma ,,X,, rezidentă a Republicii Moldova a acordat beneficiarului Firma ,,Y,, - nerezident al RM, cu sediul în Romania, servicii de montare și instalare a utilajului la întreprinderea ,,Z,, - rezident al Portului Internațional Liber Giurgiulești (PILG). Locul prestării serviciilor este considerat PILG. Se scutesc de TVA cu drept de deducere aceste servicii? Se emite factura fiscală? În conformitate cu prevederile art.93 pct.4) din Codul fiscal, livrare (prestare) de servicii reprezintă activi...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
27 December /2023 08:02
Domeniu:
Scutirea de TVA
Tags:
impozitarea nerezidențiaților
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