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  • (28.27.7) Cum se determină valoarea impozabilă a livrării impozabile în cadrul „e-Commerce VAT”?
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(28.27.7) Cum se determină valoarea impozabilă a livrării impozabile în cadrul „e-Commerce VAT”?

Valoarea impozabilă a serviciilor prestate prin intermediul rețelelor electronice de către subiecții impozabili cu TVA nerezidenți reprezintă valoarea achitată de către cumpărători (fără T.V.A.).
Mărimea taxei pe valoarea adăugată se include în preț și cota ei constituie 16,67%.

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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:

26 October /2020 07:47

Catalogul tematic

T.V.A. | Administrare fiscală | Servicii electronice | Legislație fiscală

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