Electronic commerce
Statutul de plătitor TVA în cazul procurării și livrării mărfurilor prin intermediul platformelor internaționale de comerț
Studiu de caz: SRL X procură mărfuri prin intermediul platformelor internaționale de comerț de la producători din străinătate și le livrează cumpărătorilor din diferite state ale lumii, fără ca mărfurile respective să fie importate pe teritoriul Republicii Moldova și ulterior exportate. Suma vânzărilor efectuate depășește 2 mil. lei pe parcursul a 12 luni consecutive. Urmează să se înregistreze SRL X în calitate de subiect al impunerii cu TVA sau nu? Conform art. 95 alin. (1) din Codul fiscal, obiecte impoz...
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The date of publishing:
09 November /2021 08:00
Domeniu:
Servicii electronice | T.V.A.
Tags:
TVA | livrare de servicii | comert electronic
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