S.C. X S.R.L., whose object of activity is “Information technology consultancy activities, CAEN code 6419.
The period audited was: 01.01.2020 31.12.2021.
The main statements of the tax inspection authorities were:
The activity of company X S.R.L. consists in purchasing digital content from third party suppliers in Romania (artists, models) and reselling this content (content) to the company D IT of member status X, operator of the website LiveJasmin (digital content of interactive sessions also known as videochat).
From the analysis of the ANAF databases, it was found that the company declared in the period 01.01.2020-31.12.2021 intra-Community supplies of services to companies: D 1T from member status X, B LTD – from member status Y and F from member status Z in the amount of x lei.
According to the relevant legal provisions, the tax inspection authorities considered that “the videochat activity being an entertainment service for adults, whose place of performance is in Romania, the services thus provided are taxable operations from a value added tax point of view, not falling within the scope of exemptions”.
In view of the aspects found, S.C. X S.R.L. was obliged to declare and pay the value added tax on the income obtained from electronic video transmissions in the amount of x lei, invoiced to D 1T from member status X, B LTD – from member status Y and F from member status Z during the period 01.01.2020 – 31.12.2021.
Thus, as a result of the verification of the documents carried out by the tax inspection authorities , they established additional tax obligations in the total amount of x lei representing value added tax.b.
Source: ANAF