Recent a fost publicată Legea nr. 13/2019, care aduce modificări privind aplicabilitatea cotei reduse de TVA de 5%.
Începând cu 13 ianuarie 2019, se introduce cota redusă de TVA de 5% pentru următoarele prestări de servicii de transport în scop turistic sau de agrement:
Prin Legea 13/2019 se extinde sfera de aplicare a cotei reduse de TVA de 5% și asupra serviciilor de transport în scop turistic sau de agrement.
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