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  • Regimul TVA aplicabil trotinetelor electrice și serviciilor de închiriere a acestora, furnizate prin intermediul aplicațiilor digitale
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Fiscal practice

iconRegimul TVA aplicabil trotinetelor electrice și serviciilor de închiriere a acestora, furnizate prin intermediul aplicațiilor digitale

În conformitate cu prevederile art.93 pct.4) din Codul fiscal, livrare (prestare) de servicii reprezintă activitate de prestare a serviciilor materiale şi nemateriale, de consum şi de producție, inclusiv darea proprietății în arendă, locațiune, uzufruct, leasing operațional, transmiterea cu plată sau gratuită a drepturilor privind folosirea oricăror mărfuri.

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The date of publishing:

15 January /2025 07:55

Catalogul tematic

Transport | T.V.A. | Servicii electronice

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