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  • 11. (28.12.4) Cum se impozitează serviciile de transportare a pasagerilor pe teritoriul RM şi în afara ei?
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11. (28.12.4) Cum se impozitează serviciile de transportare a pasagerilor pe teritoriul RM şi în afara ei?

Potrivit prevederilor art.103 alin.(1) pct.17) din Codul fiscal, serviciile de transportare a pasagerilor pe teritoriul ţării sunt scutite de TVA fără drept de deducere. În conformitate cu art.104 lit. а) din Codul fiscal, serviciile de transportare a pasagerilor în afara țării sînt scutite de TVA cu drept de deducere. La acordarea serviciilor de transportare a pasagerilor în afara republicii, partea transportării ce se efectuează pe teritoriul ţării, de asemenea este scutită de TVA cu drept de deducere. [Modificare în Baza generalizată a practicii fiscale în temeiul Legii pentru modificarea şi completarea unor acte legislative nr.288 din 15.12.2017, în vigoare de la data 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:

27 February /2018 13:35

Catalogul tematic

T.V.A. | Administrare fiscală | Legislație fiscală | Deduceri fiscale | Scutirea de TVA | Noutăți fiscale

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