SC X S.A. has as its object of activity “Manufacturing rolling stock”, CAEN code 3020.
Checked period: 01.01.2016-31.08.2021.
The main findings of the tax inspection authorities were:
From the verification carried out for the period 01.01.2016-31.05.2021 on the way of exercising the right to deduct VAT, the fiscal inspection authorities established the following: VAT collected related to the repair and overhaul operations of freight wagons received in non-transfer that were not returned to the owner, in the amount of x lei;
– VAT collected related to scrapping operations of wagons received in non-transfer, sale of scrap metal in Romania, in the amount of x lei;
Collected VAT related to some receivables, regularized with a minus in the VAT Statement, in the amount of x lei;
– VAT collected for goods provided free of charge assimilated to deliveries, in the amount of x lei.
In conclusion, following the verification carried out, additional VAT was established in the total amount of x lei.
Source: ANAF