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  • НДС на торговую надбавку к туристическому пакету
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Tourism

iconНДС на торговую надбавку к туристическому пакету

Предприятие осуществляет деятельность туристической фирмы, приобретает пакеты туристических услуг и перепродавая их по большей стоимости (с торговой набавкой). Должно ли в этом случае предприятие начислять НДС на торговую надбавку к туристическому пакету? Согласно положениям п. 10) ч. (1) ст. 103 НК, пакеты туристических услуг освобождаются от НДС без права вычета.

Andrei Nevreanschi

Andrei Nevreanschi

Monitorul fiscal FISC.md Nr.4 (52) 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:

19 June /2019 11:25

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T.V.A. | Administrare fiscală | Turism

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