P.F. X is engaged in ‘Artistic creation activities’ under CAEN code 9003.
The period checked was: 01.01.2019 – 31.03.2023.
The main findings of the tax inspection authorities were:
In order to establish the tax base and related VAT, the tax inspection authorities verified:
- contracts of assignment and artistic imprest together with additional acts, annexes and income statements;
- documents relating to income earned by P.F. X on YouTube platforms (Google Ireland Limited) and from various entities;
- bank statements.
Following the checks carried out, the tax inspection authorities found that P.F. X did not keep accounts and did not issue invoices for the supplies made. It also failed to submit to the tax inspection authorities supporting documents showing deductible value added tax.
As such, for the services provided by the taxpayer under audit (as a performing artist at cultural, educational, cinematographic, entertainment, humanitarian, social, promotional and advertising events, editing content and posting videos on social media platforms and video streaming platforms YouTube and TikTok), the tax inspection authorities established additional VAT collected in the amount of x lei, in accordance with the provisions of Art. 291, para. (1), letter b) of Law no. 227/2015 on the Tax Code, as amended, these are taxable transactions.
Source: ANAF