Fiscal practice
Servicii de actualizare software prestate de către nerezidenți: aspecte privind TVA
Începând cu 1 ianuarie 2021, la serviciile importate, conform art.109 alin. (2) din CF, la serviciile importate termenul obligaţiei fiscale şi data achitării TVA se consideră nu mai târziu de termenul obligaţiei de depunere a declaraţiei privind TV pentru perioada fiscală în care a avut loc importul serviciilor sau achitarea acestora, în funcţie de ce are loc mai înainte. Astfel, legislația stabilește două fapte economice care conduc la apariția obligației fiscale la serviciile importate, în fun...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
26 February /2021 10:04
Domeniu:
T.V.A. | Noutăți
Tags:
import servicii | software | actualizare | rezident | nerezidenti | monitorul.fisc.md | TVA
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