Period audited: 01.01.2017 – 15.03.2023.
The main findings of the tax inspection authorities were:
As a result of the observations of the tax inspection authorities , additional taxable base in the amount of x lei and additional corporate income tax in the amount of x lei were established as follows:
With regard to the qualitatively destroyed unsatisfactory goods, the documents submitted are not correlated with each other and incomplete information was provided. Also, the products actually disposed of are not known, as S.C. X S.A. did not submit supporting documents for the removal of the damaged goods from the management, certifying that the damaged goods were destroyed and finally disposed of.
In order to de-register these goods, S.C. X S.A. should have requested/printed documents attesting to the final disposal of the damaged goods for each removal report and destruction certificate/destruction report issued by the final supplier.
Also, as a result of the partial tax inspection for the period 01.01.2017 – 28.02.2023, VAT without the right to deduct was established in the amount of x lei, structured as follows:
For the period 01.01.2017 – 15.03.2023, the audited company did not record the VAT adjustment related to the shortfalls in the total amount of x lei, related to a taxable base in the amount of x lei.
The value added tax base was increased by a total amount of x lei and the value added tax was adjusted, as provided for by law, by an amount of x lei, representing VAT on goods missing from inventory or damaged/destroyed goods.
Source: ANAF