Tax inspection reports for natural person with revenues from waste sales

The period checked was: 01.01.2019-31.12.2021.

Main findings of the tax inspection authorities :

The amounts corresponding to the receipts obtained by natural person X on his personal account, came from the sale of waste (copper, aluminium, stainless steel, brass, lead battery, etc.) on the territory of Member State X. Having established the continuity of the activity carried out, the tax inspection authorities determined that he becomes a taxable person in accordance with Article 269, paragraph (1) and (2) of Law No. 227/2015 on the Tax Code as amended and supplemented.

From the consultation of the ANAF database, the tax inspection authorities  found that the natural person X did not submit the single declaration for income from abroad.

As a result of these findings, the tax inspection authorities have additionally established tax liabilities in the total amount of x such of which:

– tax on income from self-employed activities x lei;

– health insurance contribution x lei;

– state social insurance contribution x lei.


Source: ANAF