Publication: Особенности учёта налога на добавленную стоимость для электронных услуг нерезидентов в Республике Молдова
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
ЗАДОРОЖНЫЙ, Андрей. Особенности учёта налога на добавленную стоимость для электронных услуг нерезидентов в Республике Молдова. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 12-13 martie 2020. Ed. a 4-a. Chişinău: ASEM, 2020, pp. 103-108. ISBN 978-9975-75-981-6.
This article is devoted to the specifics of applying the value added tax in the case of electronic services provided by non-residents of the Republic of Moldova to its residents. Problematic issues arise in the case of providing advertising services via the Internet by non-residents, applying the exchange rate on the date of transaction, payment. JEL: M Accounting
This article is devoted to the specifics of applying the value added tax in the case of electronic services provided by non-residents of the Republic of Moldova to its residents. Problematic issues arise in the case of providing advertising services via the Internet by non-residents, applying the exchange rate on the date of transaction, payment. JEL: M Accounting
Keywords
Value-Added Tax (VAT), accounting, exchange rate, non-resident