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  • TVA la livrarea bunurilor în străinătate în scopul promovării vânzărilor
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Fiscal practice

iconTVA la livrarea bunurilor în străinătate în scopul promovării vânzărilor

Entitatea noastră intenționează să transmită unui partener din străinătate, în scop de promovare a vânzărilor, produse fabricate de întreprindere. Care va fi regimul TVA pentru o asemenea livrare?   Potrivit art. 95 alin. (1) lit. a) din Codul fiscal, livrarea mărfurilor, serviciilor de către subiecţii impozabili, reprezentînd rezultatul activităţii lor de întreprinzător în Republica Moldova, este obiect impozabil. Totodată, alin. (2) lit. c) al aceluiași articol stabilește prevederi derogatorii de la...

Victoria Belous

Victoria Belous

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The date of publishing:

12 May /2021 08:00

Catalogul tematic

T.V.A. | Administrare fiscală | Obligație fiscală

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