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  • Serviciile de marketing vs serviciile de merchandising prestate unui beneficiar din alt stat
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Fiscal practice

iconServiciile de marketing vs serviciile de merchandising prestate unui beneficiar din alt stat

În acest articol vom răspunde la întrebarea care dintre ele reprezintă export de servicii și oferă dreptul la restituirea TVA.
 
Aprecierea unui anumit serviciu drept export de servicii este important în contextul aprecierii livrărilor ca fiind scutite de TVA cu drept de deducere și în situațiile în care este solicitată restituirea TVA din buget aferent acestor livrări.
 
Conform prevederilor art.104 lit.a) din Codul fiscal (CF), se scutesc de TVA cu drept de deducere  mărfurile și serviciile pentru export....

Valeria Sorocean

Valeria Sorocean

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„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

19 June /2020 08:00

Catalogul tematic

Legislație fiscală | Noutăți | T.V.A.

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