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  • Referitor la trecerea în cont a TVA achitate de prestatorii serviciilor de publicitate
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iconReferitor la trecerea în cont a TVA achitate de prestatorii serviciilor de publicitate

Este permisă trecerea în cont a TVA achitată de prestatorii de servicii de publicitate (de exemplu, de agenție de publicitate) la procurarea de mărfuri și servicii, livrate ulterior cu titlu gratuit în scopul prestării serviciilor de publicitate? Serviciile de publicitate și/sau de promovare a vînzărilor, efectuate de către agențiile de publicitate în procesul activității de întreprinzător în conformitate cu prevederile art. 93 pct. 6) din CF, reprezintă livrări impozabile cu TVA.

Andrei Nevreanschi

Andrei Nevreanschi

Monitorul fiscal FISC.md Nr.33 2016

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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:

29 September /2016 12:48

Catalogul tematic

T.V.A. | Legislație fiscală

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