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  • 4. (28.4.3) Are dreptul plătitorul TVA la scutirea TVA cu drept de deducere la exportul de marfă, dacă aceasta se întoarce nerezidentului?
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4. (28.4.3) Are dreptul plătitorul TVA la scutirea TVA cu drept de deducere la exportul de marfă, dacă aceasta se întoarce nerezidentului?

În conformitate cu prevederile art. 104 lit. a) din Codul fiscal, mărfurile pentru export se scutesc de TVA cu drept de deducere. Potrivit, art. 93 pct. 10) din Codul fiscal, exportul de mărfuri reprezintă scoaterea mărfurilor de pe teritoriul Republicii Moldova în conformitate cu legislaţia vamală. Prin urmare, la restituirea mărfii către nerezident în cazul plasării acestora în regimul vamal de export se scutesc de TVA cu drept de deducere.

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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:

01 March /2018 07:47

Catalogul tematic

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

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