Fiscal practice
TVA la livrarea bunurilor în străinătate în scopul promovării vânzărilor
Entitatea noastră intenționează să transmită unui partener din străinătate, în scop de promovare a vânzărilor, produse fabricate de întreprindere. Care va fi regimul TVA pentru o asemenea livrare? Potrivit art. 95 alin. (1) lit. a) din Codul fiscal, livrarea mărfurilor, serviciilor de către subiecţii impozabili, reprezentînd rezultatul activităţii lor de întreprinzător în Republica Moldova, este obiect impozabil. Totodată, alin. (2) lit. c) al aceluiași articol stabilește prevederi derogatorii de la prevederile cita...
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
12 May /2021 08:00
Domeniu:
T.V.A. | Administrare fiscală | Obligație fiscală
Tags:
TVA | promovare | livrare | monitorul.fisc.md | titlu gratuit
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