P.F.A. X is engaged in “Other business support service activities n.e.c.”, CAEN code 8299.
The period audited was:
01.01.2016 – 30.11.2022 for VAT;
01.01.2016 – 31.12.2021 for income tax and social contributions.
The main observations of the tax inspection bodies were:
P.F.A. X, during the period checked, carried out economic activity being registered for VAT purposes in the period 01.03.2010 – 01.08.2012, VAT registration being cancelled as of 01.08.2012, according to the legal provisions.
For the period during which P.F.A. X carried out economic activity, the taxpayer did not fulfil its obligation to prepare and submit the return 311 – “Return on value added tax collected, due by taxable persons whose VAT registration code has been cancelled” according to Art. 316, para. (11), letter d) of Law 227/2015 on the Tax Code as amended.
Mr. X, as the owner of P.F.A. X, did not submit to the tax inspection authorities supporting documents for the purchases made.
In order to establish the annual net income from self-employment, the tax inspection authorities took into account the documents submitted by the taxpayer, namely the logbook of receipts and payments, bank statements, tax invoices and receipts issued in the period 01.01.2016 – 31.12.2021.
Source: ANAF