Tax inspection of the taxpayer legal entity, object of activity: “Retail sale in non-specialized stores, with food, beverages and tobacco predominating”

S.C. X S.R.L. has as its object of activity “Retail trade in non-specialized stores, with predominant sale of food, beverages and tobacco”, CAEN code 4711.

Period audited:

  • 01.2018 – 30.09.2023 for corporate income tax;
  • 01.2018 – 29.02.2024 for VAT;
  • 01.2018 – 29.02.2024 for payments from legal persons for non-qualified disabled persons.

The main results of the tax inspection authorities  were:

Deficiencies found related to corporate income tax:

  • the audited company erroneously registered deductible expenses with depreciation of agricultural machinery that was not used for the purpose of carrying out the economic activity;
  • erroneously registered deductible depreciation expenses for a car that exceeded the amount of 1,500 lei per month, the difference of expenses being non-deductible when determining the corporate income tax;
  • erroneously deducted corporate income tax on sponsorships made to entities not listed in the Register of Entities/Units of Cult.

Concerning value added tax:

  • the economic operator erroneously deducted VAT on the purchase of agricultural machinery, as it was not intended to be used for the benefit of taxable operations;
  • did not limit to 50% the deductible VAT on the purchase of two cars, one of which was the subject of an intra-Community acquisition, as they were not used exclusively for the purposes of the economic activity;
  • he made intra-Community supplies of goods to a business partner in Belgium with an invalid VAT number, for which he was required to collect VAT.

Concerning payments from legal persons to non-qualified disabled persons:

  • the audited company did not declare, in full, through the State Budget Liability Statements – code 100, the “Payments from legal entities for non-qualified disabled persons” that it had calculated and registered .

Additional amounts established in total: x lei:

  • Income tax: x lei;
  • VAT: x lei;
  • Payments from legal entities for non-qualified disabled persons: x lei.

Source: ANAF