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  • Sumele percepute drept garanție - obiect impozabil cu TVA?
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iconSumele percepute drept garanție - obiect impozabil cu TVA?

Activitatea întreprinderii este "Broker vamal" (perfectarea declarațiilor vamale). În procesul activității acordă agenților economici serviciu "Garanția achitării plăților vamale pentru mărfuri în regim de import temporar". Care va fi cota TVA pentru acest serviciu? În conformitate cu prevederile art. 93 pct. 4)

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