Fiscal practice
TVA pentru serviciile de întocmire a documentelor de impozitare prestate de nerezident unei întreprinderi din RM
În conformitate cu prevederile art. 93 pct. 9) din Codul fiscal, importul de servicii este calificat drept prestarea de servicii de către persoanele juridice şi fizice nerezidente ale RM persoanelor juridice şi fizice rezidente sau nerezidente ale RM, pentru care locul prestării se consideră a fi RM. Totodată, art. 111 alin. (1) lit. e) liniuța a treia din CF stabilește că locul prestării serviciilor consultanţilor, birourilor de consultanţă, contabililor este sediul, iar în cazul în care acesta lipseşte – domiciliul sau reşedinţa...
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The date of publishing:
10 March /2021 09:11
Domeniu:
T.V.A. | Noutăți
Tags:
TVA | import servicii | consultanta | nerezident | monitorul.fisc.md
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