Results of a tax inspection of a taxpayer whose object of activity is “Retail trade via mail order houses or via internet”

S.C. X S.A. has as its object of activity “Retail trade via mail order houses or via the internet”, CAEN code 4791.

Period audited: 01.01.2017 – 12.02.2024.

The main conclusions of the tax inspection authorities  were:

VAT without right of deduction in the amount of x lei, structured as follows:

  • VAT related to goods discharged by the audited company, as promotional materials, for which S.C. X S.A. did not submit supporting documents, information or relevant evidence that the goods were granted as promotional materials;
  • VAT in respect of services/goods purchased from deregistered/inactive/non-paying suppliers;
  • VAT related to services invoiced by the affiliated supplier S.C. B S.R.L., for which no supporting documents have been submitted showing that the services were performed for the benefit of the taxable operations of S.C. X S.A.;
  • VAT related to 50% of the value of the services invoiced by the supplier S.C. Y S.A., since they could not be justified on the basis of the documents and the necessity of their purchase was not proven, entirely for the benefit of the taxable operations of the company X S.A.;
  • VAT related to damaged goods, as the company had to make the negative adjustment of the VAT deducted for the stock of damaged/expired non-valued goods, which did not contribute to the realization of taxable transactions;
  • VAT related to services invoiced by the affiliated supplier S.C. M S.R.L., for which no supporting documents were submitted showing that the services were performed for the benefit of the taxable operations of S.C. X S.A..

In addition, the tax inspection authorities also established additional VAT collected in the amount of x lei, representing VAT related to the rent re-invoiced to the affiliated company S.C. M S.R.L.

In conclusion, as a result of the tax inspection, the total amount of x lei, representing VAT, was additionally established.

Source: ANAF