Fiscal practice
TVA în cazul prestării serviciilor de publicitate rezidentului ZEL
Care este regimul privind TVA aplicabil la prestarea serviciilor de publicitate, livrate către rezidentul zonei economice? În conformitate cu art.104 lit. f) din Codul fiscal, mărfurile, serviciile livrate în zona economică liberă din restul teritoriului vamal al RM, se scutesc de TVA cu drept de deducere. În vederea aprecierii regimului fiscal privind TVA aferent serviciilor de publicitate prestate către rezidentul zonei economice libere, urmează a fi stabilit locul efectiv de prestare a acestor servi...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
01 March /2022 08:00
Domeniu:
T.V.A. | Noutăți
Tags:
TVA | ZEL | servicii publicitate
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