S.C. X S.R.L., has as its object of activity “Construction works of residential and non-residential buildings”, CAEN code 4120.
Period audited: 01.01.2024 – 31.07.2024, VAT.
The main findings of the tax inspection authorities were:
As a result of the checks performed, the tax inspection authorities found that the value added tax in the amount of x lei originates from the reversal in July 2024 of invoices issued to the customer S.C. S S S.A., although based on the company’s application, registered with the tax body under no. –/26.07.2024, for VAT related to these invoices, the Decision on tax installment payment was issued under no. –/29.07.2024 for a period of 12 months, which was in force during the tax inspection.
It was also noted that there was a discrepancy between the balance of the account 4424 “VAT to be recovered” according to the trial balance closed on 31.07.2024, which amounted to RON x, and the balance of the negative amount in the VAT statement for July 2024, i.e. in the Summary sheet per payer, which amounted to RON x.
In conclusion, the audited company erroneously entered in line 39 of the VAT return the amount in installment payment, for which reason the amount of x lei was rejected for refund, in accordance with Article 303 of Law no. 227/2015 on the Tax Code, as amended and supplemented.