Особенности учёта налога на добавленную стоимость для электронных услуг нерезидентов в Республике Молдова

Abstract

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