S.C. X S.R.L. is engaged in “Manufacture of concrete products for construction purposes”, CAEN code 2361.
Period checked:
– 01.05.2019 31.05.2022 VAT;
– 01.08.2019 – 31.12.2022 – social security contributions and tax on income from salaries;
– 01.08.2019 – 31.12.2022 – payments for disabled persons.
The main findings of the tax inspection authorities were:
In December 2021, the audited company has erroneously entered in the accounts and deducted VAT in the amount of x lei, based on invoice no.–/03.12.2021, in the total amount of x lei, of which VAT in the amount of x lei, representing the value of the works.
lIn the period 01.08.2019-31.12.2022, the audited company recorded mainly income from the provision of intra-Community services – civil and industrial construction works invoiced to customers legal entities based in Member State X and Romania, the works being carried out on the territory of Member State X as well as on the territory of Romania.
S.C. X S.R.L. erroneously applied for the period 2019-2022 the tax facilities for employees who carried out activity in the construction sector, according to the declarations code 112, both for those who carried out activity in the construction sector in Romania and for those who carried out activity in Member State X.
Thus, the social security contribution was recalculated, and the social security contribution for the health insurance of employees who worked in Member State X and for whom the company was not entitled to apply the construction facilities was determined. Under these circumstances, it was established by the tax inspection authorities that the company under inspection owed additional social security contributions totalling x lei and health insurance contributions totalling x lei.
For a number of 24 months – the period August 2019-December 2022 – the average number of employees registered by the company was equal to or exceeded 50 persons, the taxpayer being obliged to employ disabled persons in a percentage of at least 4% of the total number of employees in accordance with the provisions of Art.78 para. (2) and (3) of the Law No. 44812006 on the protection and promotion of the rights of persons with disabilities.
Since the audited company did not record in its accounts and did not declare this tax obligation, additional payments from legal entities for unregistered disabled persons in the amount of x lei were established.
Consequently, following the tax inspection carried out, an additional amount of x lei was established, representing:
VAT x lei;
Social contributions x lei;
Contributions for disabled persons x lei.
Source: ANAF