Documentary checks on taxpayers who are legal entities, object of activity: “Electrical installation works”

S.C. X S.R.L. has as its object of activity “Electrical installation works”, CAEN code 4321.

Period audited: 01.05.2018 – 31.12.2022.

The main results of the tax inspection authorities were:

As a result of the documentary verification, it was found that the company received on 13.12.2023 the amount of x lei from S.C. Y S.R.L., and according to the provisions of Art. 282 para. (2) letter b) of Law no. 227/2015 on the Tax Code, the company was obliged to collect VAT in the amount of x lei.

In the period 2018-2022, the audited company made purchases of navigation equipment for the purpose of carrying out leisure activities, activities that have not been carried out so far, this equipment being recorded as means of transportation in account 2133 – “Means of transportation”.

In accordance with art. 305 para. (1) letter. a) of Law no. 227/2015 on the Tax Code, capital goods represent all fixed tangible assets in the assets of the audited company, and the adjustment period is 5 years.

Taking into account the fact that the audited company did not use, during the adjustment period, the fixed assets representing navigable equipment for the purpose of carrying out leisure activities, the tax inspection team proceeded to adjust the VAT initially deducted in accordance with the provisions of Article 305 paragraph. (2) letter a) of Law no. 227/2015 on the Fiscal Code, thus being calculated additional VAT in the amount of x lei.

Thus, during the verified period, the tax inspection authorities  established additional tax liabilities in the amount of x lei.

Source: ANAF