S.C. X S.R.L. has as its object of activity “Warehousing”, CAEN code 5210. Period audited: September 21, 2020 – March 31, 2022.
The main findings of the tax inspection bodies were:
During the period subject to the partial tax inspection, the company earned income in the amount of x lei, based on the contract concluded with S.C. N from Member State X, having as its object the provision of logistic services (unloading goods, weighing them, inspecting for visible damage and defects, protecting goods, notifying the customer about the delivery of goods, packing goods, choosing and preparing goods for collection, delivering and loading goods to the customer according to the conditions “Ex-works loading”).
As a result of the inspections carried out by the control bodies, the following issues were found:
Receipt of goods delivered directly from suppliers or warehouse in Member State X was made on the basis of the Goods Accompanying Document (CMR), the goods (procluse) were unpacked, scanned and registered in the application of materials used in the process of packing goods for transportation (boxes, packing sheets, etc.) arriving at the warehouse of S.C. X S.R.L. on the basis of the CMR or “Goods Accompanying Notice”, under the heading buyer was mentioned S.C. N.
With regard to how the goods leave the warehouse, the orders are taken in the process of passage, following the placing of the orders by customers, individuals or legal entities, through the website www.x.ro or following direct requests made in the two points of passage (retail stores).
In the light of the above, the tax inspection bodies found that all the services rendered by S.C. X S.R.L. are in Romania, where S.C. N from Member State X has its branch (permanent establishment), identified by CUI RO and having as its main object of activity “Retail sale of cosmetic and perfumery products in specialized stores”, CAEN code 4775.
Thus, it was established that the audited company has the obligation to collect the value added tax in the amount of x lei, related to the invoiced revenues in the amount of x lei.
Source: ANAF