Fiscal practice
Restituirea TVA pentru serviciile acordate prin mijloace electronice
Care sunt documentele de care trebuie să dispună contribuabilul în scopul confirmării dreptului la restituirea TVA în cazul serviciilor acordate prin mijloace electronice? În situația în care tot mai frecventă devine prestarea unor servicii prin intermediul mijloacelor electronice, apare întrebarea cum poate fi confirmat dreptul la restituirea TVA în cazul acestor servicii. Dreptul contribuabilului de a beneficia de restituirea sumelor TVA este consfințit de Codul fiscal (CF). Regula generală stabilită la art.101 alin.(2) din CF este că, dacă suma...
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The date of publishing:
21 April /2020 09:35
Domeniu:
T.V.A. | Administrare fiscală | Legislație fiscală
Tags:
TVA | restituire | servicii electronice | contribuabil
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