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  • Aprecierea plafonului pentru înregistrarea ca subiect al TVA la livrările efectuate în ZEL
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Free economic zones

iconAprecierea plafonului pentru înregistrarea ca subiect al TVA la livrările efectuate în ZEL

Agentul economic, neplătitor de TVA, în perioadă de 12 luni consecutive, a efectuat livrări de mărfuri în suma ce depășește 1,2 mil. lei, în adresa rezidenților zonelor economice libere. În aceste circumstanțe apare sau nu obligația la entitatea de a se înregistra în calitate de subiect impozabil al TVA?
 
În conformitate cu art.95 alin.(2) lit. a) din Codul fiscal (CF), livrarea mărfurilor, serviciilor efectuată în interiorul zonei economice libere nu constituie obiect impozabil cu TVA.


Natalia Arhilei

Natalia Arhilei

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01 March /2022 08:00

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