Fiscal practice
Regimul TVA pentru locațiunea bunurilor imobile de la nerezidenți
Compania rezidentă a Republicii Moldova urmează să închirieze de la persoana fizică nerezidentă un bun imobil (construcție). Apare obligația de calculare și achitare a TVA la buget pentru importul 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 și fizice nerezidente ale RM persoanelor juridice și fizice rezidente sau nerezidente ale RM, pentru care locul prestării se consideră a fi RM. ...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
09 April /2021 08:00
Domeniu:
T.V.A. | Noutăți
Tags:
TVA | locațiune de imobil | nerezident | monitorul.fisc.md
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