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  • 10. (28.23.7) În care boxă a Declaraţiei privind TVA urmează a se reflecta serviciile de transport internaţional a bagajelor sau pasagerilor ?
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10. (28.23.7) În care boxă a Declaraţiei privind TVA urmează a se reflecta serviciile de transport internaţional a bagajelor sau pasagerilor ?

Potrivit prevederilor art. 104 lit. a) din Codul fiscal, transportul internațional de mărfuri și pasageri este scutit de TVA cu drept de deducere. Prin urmare, valoarea acestor servicii se va reflecta în boxa 5 a Declarației privind TVA – „Livrări scutite de TVA cu drept de deducere”. [Modificare în Baza generalizată a practicii fiscale în temeiul Legii pentru modificarea și completarea unor acte legislative nr.288 din 15.12.2017, în vigoare 01.01.2018].

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Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„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:

14 March /2018 07:43

Catalogul tematic

T.V.A. | Administrare fiscală | Dare de seamă fiscală | Legislație fiscală | Deduceri fiscale | Declarație TVA | Noutăți fiscale

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