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  • 2. (28.19.2) Se supun impozitării cu TVA serviciile de primire de către rezident a serviciilor de cazare în hotelul situat în străinătate?
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2. (28.19.2) Se supun impozitării cu TVA serviciile de primire de către rezident a serviciilor de cazare în hotelul situat în străinătate?

În conformitate cu alin. (1) lit. art. 111 din Codul fiscal, pentru serviciile prestate de experți și agenți imobiliari, lucrările de construcție aferente bunurilor imobiliare, serviciile de cazare, indiferent de categoria de confort în hotel, hotel-apartament, motel, vilă turistică, bungalou, pensiune turistică, pensiune agroturistică, camping, sat de vacanţă sau tabără de vacanţă, serviciile de acordare a drepturilor de utilizare a bunurilor imobiliare şi serviciile de pregătire şi coordonare a lucrărilor de construcţie, care includ serviciile prestate de arhitecţi şi de societăţile care asigură supravegherea pe şantier, locul livrării lor se consideră locul aflării bunurilor imobiliare. În aşa mod, ele nu pot fi calificate ca servicii de import şi sînt în afara acţiunii legislaţiei naţionale.

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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:

10 February /2018 08:57

Catalogul tematic

T.V.A. | Administrare fiscală | Legislație fiscală | Locul livrării serviciilor | Contract de mandat | Noutăți fiscale

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