Electronic commerce
Unele aspecte fiscale aferente magazinului virtual
Un agent economic dispune de proprie pagină-web prin intermediul căreia este organizat, sub formă de magazin on-line, comerțul cu mărfuri, aceasta constituind activitatea sa de bază. În cazul dat, are contribuabilul obligația de a înregistra subdiviziunea, de a depune notificare privind inițierea activității de comerț și de a achita taxa pentru unităţile comerciale şi/sau de prestări servicii? Subiecții impunerii cu taxa pentru unităţile comerciale şi/sau de prestări servicii, conform art. 290 lit. e) din Codul fiscal, sunt persoan...
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The date of publishing:
29 September /2023 08:02
Catalogul tematic
Persoană juridică | HoReCa
Tags:
internet magazin
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