S.C. X S.R.L., has as object of activity “Manufacture of bread, cakes, biscuits and other bakery wares”, according to CAEN code 1071.
Period covered: 01.04.2021-30.04.2023.
The main findings of the tax inspection authorities were:
In January 2022, the audited company deducted VAT in the amount of x lei, based on a tax invoice in the total amount of x lei, representing “purchase of an intracity land”, without taking into account the fact that the purchase of a buildable land is part of the category of “transactions for which reverse charge applies”.
Also, S.C. X S.R.L. deducted VAT in the amount of x lei, based on tax invoice no.–/20.01.2022, in the total amount of x lei, representing “purchase of fixed assets”, without proving that the goods purchased were intended for the needs of the company or for the purpose of carrying out taxable operations.
S.C. X S.R.L. did not enter in subsequent VAT statements, under the heading “negative VAT differences established by the tax inspection authorities …”, VAT rejected for refund in the amount of x lei in a previous control.
Between April 2021 and December 2022, the audited company recorded in its accounts a series of invoices for the provision of services on immovable property, for a total amount of x lei, for which VAT was deducted in the amount of x lei, but from the documents submitted it was found that the immovable property covered by these services belonged to another company.
In view of the above, in accordance with the legal provisions, the tax inspection authorities proceeded to the correct assessment of the value added tax, resulting in an additional VAT liability of x lei.
Source: ANAF