Sole Proprietorship X, has as its object of activity “Growing of cereals (excluding rez), leguminous crops and oil seed crops”, CAEN code 0111.
Period audited: 01.07.2021 – 31.08.2024 VAT.
Main observations of the tax inspection authorities :
As a result of the verification, it was found that T.I. X has deducted VAT in the amount of x lei related to the purchase of a building plot of land, without complying with the conditions for reverse charge. The invoice was erroneously drawn up with VAT, the operation in question falling under the reverse charge regime.
The tax inspection authorities , following the checks carried out, also found the following:
- For VAT in the amount of x lei, the taxpayer checked did not submit supporting documents.
- Deducted VAT related to purchases of personal goods (construction materials, plumbing and electrical installations) in the amount of x lei, which could not be justified by their use in the activity carried out.
Thus, as a result of the tax inspection carried out, additional VAT totaling x lei was established.
Source: ANAF