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  • 3. (28.12.11) Care este modalitatea de impunere cu TVA a serviciilor de transport internaţional prestate de un nerezident?
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3. (28.12.11) Care este modalitatea de impunere cu TVA a serviciilor de transport internaţional prestate de un nerezident?

În conformitate cu art.104 lit. a) din Codul fiscal, toate tipurile de transporturi internaţionale de mărfuri sînt scutite de TVA cu drept de deducere. Aplicarea scutirii de TVA cu drept de deducere este condiţionată doar de transportarea mărfurilor în trafic internaţional, indiferent de statutul de rezidenţă al persoanei care prestează serviciile de transport internaţional. [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 13:22

Catalogul tematic

T.V.A. | Administrare fiscală | Legislație fiscală | Deduceri fiscale | Export de servicii | Noutăți fiscale

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