Prestarea de servicii catre institutii UE, NATO, relatiilor diplomatice si consulare cf. Art 151

Exista mai multe categorii de servicii care sunt scutite de plata TVA in virtutea articolului 151 din art 151 .1 din Directiva TVA 2006/112.

Daca sunteti intr-un a din aceste situatii alegeti aceasta categorie atunci cand creati articolul.

Intre altele, motivele de scutire sunt:

(a) the supply of goods or services under diplomatic and consular arrangements;

(aa) the supply of goods or services to the European Community, the European Atomic Energy Community, the European Central Bank or the European Investment Bank, or to the bodies set up by the Communities to which the Protocol of 8 April 1965 on the privileges and immunities of the European Communities applies, within the limits and under the conditions of that Protocol and the agreements for its implementation or the headquarters agreements, in so far as it does not lead to distortion of competition;

(b) the supply of goods or services to international bodies, other than those referred to in point (aa), recognised as such by the public authorities of the host Member States, and to members of such bodies, within the limits and under the conditions laid down by the international conventions establishing the bodies or by headquarters agreements;

https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02006L0112-20160601&from=ET