Fiscal practice
Modificarea termenului de achitare a TVA aferent importului de servicii
În conformitate cu prevederile art. 93 pct. 9) din Codul fiscal, importul de servicii este calificat drept prestarea de servicii de către persoanele juridice şi fizice nerezidente ale RM persoanelor juridice şi fizice rezidente sau nerezidente ale RM, pentru care locul prestării se consideră a fi RM. Potrivit prevederilor art. 96 lit.a) din CF, pentru importul de servicii se stabileşte cota standard a TVA de 20% din valoarea impozabilă a acestora, iar art. 97 alin. (1) din CF stabilește că, valoarea impozabilă a livrării impozabile reprezintă ...
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The date of publishing:
02 January /2020 08:39
Domeniu:
T.V.A. | Noutăți
Tags:
TVA | termen de achitare | import servicii | monitorul.fisc.md
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