S.C. X S.R.L. has as its object of activity “Wholesale of metals and metal ores”, CAEN code 672.
Period audited: 01.01.2023 – 31.12.2023 – VAT.
The main results of the tax inspection authorities were:
As a result of the verification of the manner of calculation and recording in the accounting records of the collected value added tax and deductible VAT, from the analysis of the supporting documents that were the basis for the preparation of the sales/purchases journal and the trial balances, the tax inspection authorities established an additional VAT difference in the amount of x lei, as follows:
- x lei, representing VAT collected undeclared in the declaration code D300;
- x lei, representing the VAT deducted on purchases from partners for which the transactions were not confirmed;
- x lei, representing the value added tax entered in the purchase journals as purchases from various partners, purchases for which the tax inspection authorities did not identify invoices or other documents justifying the entries in the accounting records;
- x lei, value added tax deducted in the VAT returns, erroneously included in the D300 forms, with inconsistencies between the accounting records and the D300 declaration;
- x lei, the deducted value added tax for which the audited company did not submit supporting documents to support the preparation of VAT returns and the exercise of the right to deduct value added tax.
Source: ANAF