S.C. X S.R.L. is engaged in ‘Other business support service activities n.e.c.’, CAEN code 8299.
Period covered: 01.11.2018 – 28.02.2021.
The main findings of the tax inspection bodies were:
S.C. X S.R.L. is a company that provides live casino streaming services (studio-type activity of transmitting casino(s) characteristic gambling images from the provider’s studio, as well as providing other services requested by the beneficiary.
From the analysis of the documents provided by S.C. X S.R.L., of the documents and information transmitted by the tax authorities of Member State X as a result of the checks carried out at the company P, the sole client, with its place of business in Member State X, as well as the information transmitted by the National Gambling Office, the tax inspection authorities established an additional VAT difference of x lei, as they found that the services were provided to a fixed establishment in Romania.
Thus, the tax inspection authorities have established that company P had at its disposal both human and technical resources of the provider (where the audio-video images are filmed and transmitted, cameras, game tables, computers, etc.), in order to provide services to its group clients on a permanent basis in Romania, thus fulfilling the conditions of Article 266 para. (2) lit. b) of Law 227/2015 on the Tax Code, as amended and supplemented.
Also, following verification of accounting and tax records, VAT in the amount of x lei was not accepted for deduction, for which the taxpayer did not submit supporting documents, according to art. 299 para.(1) and art.319 of Law 227/2015 on the Tax Code, as amended and supplemented.
Source: ANAF