Documentary checks on taxpayers who are legal entities, object of activity: “Sale of cars and light motor vehicles (under 3.5 tons)”

S.C. X S.R.L. has as its object of activity “Trade in passenger cars and light motor vehicles (under 3.5 tons)”, CAEN code 4511.

The period audited was: 01.01.2019 – 31.12.2021.

The main results of the tax inspection authorities were:

The declared intra-Community supplies were not confirmed by supporting documents, for which the additional calculation of the VAT collected was made.

Discrepancies were found between the supplies declared by S.C. X S.R.L. and the purchases declared by third parties in relation to it in the information returns code D394.

The additional VAT collected was calculated by applying the standard VAT rate of 19% to the value of the purchases declared by the partners in the D394, not complying with the mandatory condition set out in art. 331 para. (1) of Law no. 227/2015 on the Tax Code, as amended, S.C. X S.R.L. having its VAT registration code canceled.

S.C. X S.R.L. did not submit the D101 corporate income tax returns and annual financial statements.

Thus, additional tax liabilities totaling x lei were established, representing:

  • value added tax: x lei;
  • corporate income tax: x lei;
  • tax on the income of micro-enterprises: x lei.

Source: ANAF