Fiscal practice
Unele aspecte privind TVA la exportul de servicii
Serviciile prestate de către un rezident al RM către entitățile juridice (din SUA, China, Singapore și Uniunea Europeană) sunt scutite sau nu de TVA? Care sunt documentele și modul de a obține restituirea TVA? Cum urmează a fi completată Declarația TVA la exportul de servicii? În conformitate cu prevederile art.93 pct.4) din Codul fiscal, livrare (prestare) de servicii reprezintă activitate de prestare a serviciilor materiale şi nemateriale, de consum şi de producţie, inclusiv darea proprietăţii în arendă, locaţiune, uzufru...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
21 November /2023 13:55
Domeniu:
T.V.A.
Tags:
TVA | export servicii
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