P.F. X,
The period checked was: 01.01.2022 – 31.12.2022.
The main findings of the tax inspection authorities : the individual independently carried out economic operations of a commercial nature, which represent economic activity carried out for the purpose of obtaining income with the character of continuity, being taxable operations on value added tax, according to art. 268 para. (1) of Law no. 227/2015 on the Tax Code, as subsequently amended and supplemented.
It was found that in the period from January 2022 to December 2022, natural person X carried out two real estate transactions consisting in the sale of real estate (building land). Starting with the first real estate transaction, the exemption ceiling in the amount of RON 300,000 was exceeded, not being able to apply the special VAT exemption regime provided for by Art. 310 para. (1). Thus, according to Art. 316 para. (1) lett. b) of Law no. 227/2015 on the Tax Code, as subsequently amended and supplemented, it was obliged to apply for VAT registration, becoming a VAT payer as of 01.05.2022.
Subsequent to 01.05.2022, the verified taxpayer carried out another real estate transaction, for which he was obliged to calculate and declare the VAT collected in the amount of x lei.
Source: ANAF