Individual enterprise X has as its object of activity “Retail sale in non-specialized stores, predominantly of non-food products”, code CAEN 4718.
The period checked was:
- 01.2018 – 31.12.2022, Self-employment tax;
- 01.2019 – 30.09.2023, Value Added Tax.
The main findings of the tax inspection authorities were:
In the period 2018 – 2021, I.I. X made purchases of goods totaling x lei from the supplier company Y S.R.L.
During the same period of time (2018 – 2021), in the accounting records of the economic operator, purchases of goods from the company Y S.R.L. totaling x lei were recorded in the name of the natural person X.
From the analysis of the information provided by company Y S.R.L. with regard to the individual, it was found that, in the same time interval, purchases were made both in the name of Individual Enterprise X and in the name of individual X, the invoices issued by company Y S.R.L. to the individual and the verified economic operator having consecutive registration numbers, which indicates that the purchases of goods took place at the same time.
As regards the purchases of goods made by the individual on the basis of the invoices issued by the above-mentioned company, the following aspects were found during the control:
- The value of the invoices, in most cases, is very high in relation to the value of invoices for the purchase of goods intended for household consumption;
- Goods are purchased with high frequency.
In view of the above, the tax authority has additionally established the value added tax for these transactions in the total amount of x lei, as well as the income tax in the total amount of x lei.
Source: ANAF