Fiscal practice
Unele aspecte aferente importului de servicii
Informația privind contabilitatea ONG-ului (neplătitor TVA) este păstrată pe un server din străinătate. Se achită taxa lunară în valută pentru găzduire. Reprezintă acesta import de servicii sau nu? Livrarea (prestare) de servicii este reglementată de art.93 pct.4) din Codul fiscal1. Totodată, conform art.93 pct.9) din CF, import de servicii reprezintă prestare de servicii de către persoanele juridice şi fizice nerezidente ale Republicii Moldova persoanelor juridice şi fizice rezidente sau nerezidente ale Republicii Moldova, pentru care locul prest...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
13 March /2024 13:36
Domeniu:
Noutăți fiscale
Tags:
prestare servicii | import de servicii
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