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  • Cum se impozitează cu TVA livrarea biletelor aeriene către persoanele fizice, în baza contractului de agent încheiat cu compania aeriene?
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iconCum se impozitează cu TVA livrarea biletelor aeriene către persoanele fizice, în baza contractului de agent încheiat cu compania aeriene?

Conform art. 104 lit. a) din CF, serviciile de comercializare a biletelor de călătorie în trafic internațional se impozitează la cota zero a TVA. Astfel, comercializarea biletelor aeriene de către agenție, în baza contractului de agent încheiat cu companiile aeriene, cade sub incidența art.104 lit. a) din CF.

Andrei Nevreanschi

Andrei Nevreanschi

Monitorul fiscal FISC.md Nr.34 2016

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The date of publishing:

04 November /2016 09:35

Catalogul tematic

T.V.A. | Legislație fiscală

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