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Освобождения от НДС при импорте электронных книг

Таможенная служба внесла изменения в Технические правила о порядке печати, использования и заполнения таможенной декларации, утвержденные Приказом №346-О/2009. В частности, документ был приведен в соответствие с недавно принятыми поправками в Налоговый кодекс, согласно которым электронные и/или аудиокниги и электронные и/или аудио периодические издания, за исключением аналогичной продукции, носящей рекламный и эротический характер, были освобождены от уплаты НДС, равно как и аналогичная продукция в бумажном виде.
 
Таким образом, согласно приказу ТС, внесены изменения в описание кода освобождения «701» в рамках таможенной процедуры «42» (приложение №11 к приказу). Теперь к этому коду относятся освобождения от таможенных пошлин и НДС, применяемые к импорту книжной продукции и периодических изданий (за исключением с рекламным и эротическим характером) под тарифными позициями 4901, 4902, 490300000, 490400000 и 4905), а также к импорту электронной книжной и/или аудио книжной продукции и электронных и аудио периодических изданий, за исключением носящих рекламный и эротический характер.
 
Изменения в Приказ ТС №346-О опубликованы в Monitorul Oficial 6 мая, но применяются с 15 апреля 2022 г.

Olga Colari

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Publicaţia periodică "Monitorul Fiscal FISC.MD" | Serviciul Vamal al Republicii Moldova

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

10 May /2022 07:44

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