S.C. X Branch X, has as object of activity “Hydrotechnical activities”, CAEN code 4291.
Verified period: – 01.01.2022 – 30.09.2023.
The main observations of the tax inspection authorities were:
S.C. X from state X, through the activity carried out in Romania, has generated a fixed establishment, as the taxable services were regularly provided through S.C. X Branch X, which had sufficient technical and human resources that it regularly used for the provision of services covered by contract no. 428.05.2021.
S.C. X of the X status had the obligation to enter on the invoices issued the VAT code of the declared fixed establishment in Romania (RO — ) through which the activity was carried out and had the obligation to collect the value added tax at the rate of 19%, the operations being taxable in Romania according to the provisions of art.307, atin.(1 ), of Law no.227/2015 on the Fiscal Code, with subsequent amendments and additions.
Thus, the tax inspection authorities established that for the period 01.01.2022-30.09.2023, the audited company, namely S.C. X Branch X had the obligation to collect a value added tax in the total amount of x lei.