Tax inspection statements of a company whose activity is “Demolition of buildings”

S.C. X S.R.L., has as object of activity “Demolition works of constructions”, code CAEN 4311.

Verified period: 01.01.2022-31.12.2022 tax on income from wages and social contributions.

The main statements of the tax inspection authorities  were;

In the period 01.01.2022-31.12.2022, the audited company invoiced to customers from member state X, services representing site works in the total amount of x lei, as well as for a number of seven customers legal entities from Romania in the total amount of x lei.

Given the fact that a very high proportion of the income from construction work was obtained from work carried out abroad, i.e. 81% of the turnover, the audited company was not entitled to benefit from the tax facilities in the field of construction, as it actually carried out construction work abroad.

As a result of the documentary verification carried out, the tax inspection authorities recalculated the social security contribution for the company’s employees, resulting in the following additional tax liabilities:

– x lei tax on wage income;

– x lei social security contribution;

– x lei health insurance contribution.

Source: ANAF