Inspection observations of a tax inspection of a taxpayer having as its object of activity “Growing of cereals (excluding rice), leguminous plants and oilseed producing plants”

X INDIVIDUAL ENTITY engaged in “Growing of cereals (excluding rice), leguminous crops and oil seed crops”, CAEN code 0111.

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The period audited was: 01.06.2021 – 31.01.2023.

The main findings of the tax inspection authority were:

The tax inspection authorities checked the VAT returns for the period 01.06.2021 – 31.01.2023, for which the taxpayer received a refund with subsequent control, in the total amount of X lei.

No right of deduction was granted for VAT in the amount of RON X, with taxable amount of RON X, as follows:

• VAT amounting to RON X related to the taxable base amounting to RON X, representing discount invoices not registered in the accounting records and declared by the partner in the Declaration 394;
• VAT in the amount of RON X on the taxable amount of RON X, representing purchases of goods for personal use (building materials), related to the construction of a warehouse for grain storage, for which he did not hold the building permit.

In conclusion, as a result of the documentary verification, additional tax liabilities were established in the total amount of RON X, representing value added tax.

Source: ANAF