“Other business support service activities”, CAEN code 4931.
Period audited:
01.01.2016-31.03.2022 for VAT;
01.01.2016-31.12.2020 for corporation tax.
The main findings of the tax inspection authorities were:
The audited company did not submit to the tax inspection authorities other documents that could justify the VAT exemption of the performed deliveries, although the transportation documents (CMR) have entered as destination and the various delivery halt all the various deliveries from Member States X and Y, the rehabilitation of these shipments was not clearly confirmed, the place of destination or the halt of unloading of the goods were not stipulated in the contract either.
In practice, the company used invoices and CMRs signed by the beneficiaries (with erroneous entries) as supporting documents for the application of the tax exemption. (The delivery of the goods as having been made to Member States X and Y – whereas the carrier declared that he had never transported the goods to these destinations).
Thus, the tax inspection authorities found that the company X S.R.L. did not justify with equivalent documents the VAT exemption for deliveries made to customers in Member States X and Y, as a result of which for deliveries made by Romanian operators, for the benefit of customers in the two states, VAT exemptions cannot be applied according to the legal provisions, being established additional VAT collected in the total amount of x lei.
Also, in the quarter I-2020, the company erroneously applied the provisions of O.U.G. no. 33/2020, art.1, paragraph (1), tit.b), by which it calculated the 10% rebate on the corporate income tax due for the quarter I-2020, the condition for benefiting from the rebate being that the corporate income tax for the quarter I-2020 be paid by 25.04.2020 inclusive, the verification performed revealed that the corporate income tax in the amount of x lei was not paid within the prescribed deadline.
As a result, the tax inspection authorities found that the audited company is not entitled to benefit from the 10% bonus, so that the amount of x lei represents unpaid and unpaid corporate income tax, additionally determined by the tax inspection authority for the tax year 2020.
Source: ANAF