Period checked: 01.01.2021 – 31.12.2023.
The main observations of the tax inspection authorities were:
The individual has carried out purchases/deliveries of motor vehicles to individuals and legal entities for the purpose of obtaining income, on a continuous basis, without filing the single declaration on income tax and social contributions due by individuals (D212).
From the analysis of the submitted documents, it emerged that, in December 2021, the income realized from the sale of motor vehicles exceeded the exemption limit provided for by art. 310 para. (1) of Law no. 227/2015 on the Tax Code, as subsequently amended and supplemented. Thus, according to Art. 316 para. (1) letter b) of Law no. 227/2015 on the Tax Code, as amended and supplemented, the individual was also obliged to apply for registration, becoming a VAT payer as of 01.02.2022.
As a result of the checks carried out, additional tax liabilities were established in the total amount of x lei, representing:
- VAT: x lei;
- Income tax: x lei;
- Social contributions: x lei.
Source: ANAF