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Questions and answers

Приобретение товаров онлайн за границей и НДС

Как облагаются НДС приобретения товаров онлайн физическим лицом из-за границы? В соответствии с положениями ст. 94 лит. b) НК, физические лица, импортирующие товары личного пользования или потребления, стоимость которых не превышает лимит, установленный действующим законодательством, не являются субъектами налогообложения. Согласно ст. 101 ч. (7) НК, физические лица, импортирующие товары, стоимость которых превышает необлагаемый лимит в 300 евро в случае наземного транспорта или 430 евро в случае воздушного и морского транспорта, уплачивают НДС исходя из облагаемой стоимости товаров. Таким образом, при импорте товаров, стоимость которых превышает необлагаемый лимит, физическое лицо должно уплачивать НДС, исходя из облагаемой стоимости импортируемых товаров.
Andrei Nevreanschi

Andrei Nevreanschi

Monitorul fiscal FISC.md Nr.5 (53) 2019

Institutions:

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:

12 August /2019 08:06

Catalogul tematic

T.V.A. | Administrare fiscală | Legislație fiscală | Persoana fizică

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