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  • HORECA: particularitățile aplicării cotei reduse a TVA
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Fiscal practice

iconHORECA: particularitățile aplicării cotei reduse a TVA

Cota redusă a TVA la produsele alimentare şi/sau băuturi, cu excepția producției alcoolice, preparate sau nepreparate, pentru consumul uman, însoțite de servicii conexe care să permită consumul imediat al acestora, realizate în cadrul activităților care se atribuie la secțiunea I a Clasificatorului activităților din economia Moldovei (CAEM) sunt stabilite în art.96 lit. b) liniuța a noua din Codul fiscal.
 
Conform prevederilor CAEM, aprobat prin Ordinul BNS nr.28/2019, activități de cazare şi de alimentație publică...

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The date of publishing:

13 December /2021 08:00

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Noutăți | Administrare fiscală | T.V.A.

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