Aspecte contabile și fiscale ale importului și exportului de servicii

Abstract

This article examines issues related to the import and export of services and the application of accounting and tax treatment. The accounting of the import of services is characterized by the fact that they are offered by qualified and specialized people in various fields, in order to satisfy some social and economic needs, or to carry them out some activities that do not materialize in products. Considering the multitude and complexity of the forms of carrying out the trade activity externally through the lens of the import and export of services, we believe that detailed knowledge of the method is necessary of this type of transactions, as well as the accounting and taxation of these operations. CZU: 658.64:339.562/.564]:[657.1:336.22]; JEL: M41, L81, F1; DOI: https://doi.org/10.53486/issc2023.45