S.C. X S.R.L. has as its object of activity “Technical testing and analysis activities”, CAEN code 7120.
Period audited: 01.10.2020 – 31.05.2021 – Value Added Tax.
The main results of the tax inspection authorities were:
For the audited period, additional VAT was established in the total amount of x lei, of which:
- Deductible VAT incorrectly declared in relation to the accounting registers , in breach of the provisions of Article 102, para. (3) of Law no. 207/2015 on the Fiscal Procedure Code;
- VAT erroneously deducted, related to accommodation invoices for which supporting documents were not submitted as required by law;
- 50% of the erroneously deducted VAT rate, related to expenses with fuel purchases and maintenance expenses for cars owned or used by the taxpayer under audit, for which it was established that they were not used exclusively for the purpose of economic activity, in violation of the provisions of Art. 298, para. (1) of Law no. 227/2015 on the Tax Code, as subsequently amended and supplemented;
- The erroneous deduction of VAT related to expenses with China, recorded on the basis of invoices issued by the supplier S.C.Y S.R.L., without the verified economic agent having supporting documents;
- VAT deducted erroneously in respect of expenditure which was not incurred for the purpose of obtaining income, in breach of the legal provisions in force.
Source: ANAF