S.C. X S.R.L. has as its main business activity “Hotels and similar accommodation facilities”, NACE code 5510.
Audited period:
• 01.01.2022 – 31.12.2022: microenterprise income tax;
• 01.01.2022 – 31.12.2022: VAT.
Main findings of the tax inspection authorities:
- a) Regarding Value Added Tax (VAT):
Starting from 01.02.2022, in accordance with Article 316, paragraph (11), letter d) of Law no. 227/2015 regarding the Fiscal Code, as subsequently amended and supplemented, the audited company had its VAT registration code cancelled. It registered revenues totalling x lei without collecting VAT, in line with the legal provisions. For the total revenues generated during the year 2022, the company was required to declare VAT due, through the special return provided in Article 324, paragraph (10) of the Fiscal Code, in the total amount of x lei. - b) Regarding microenterprise income tax:
For the period 01.01.2022 – 31.12.2022, C. X S.R.L. did not declare microenterprise income tax through the quarterly D100 returns during 2022. Based on the revenues declared in the financial statements for 2022, the tax inspectors determined an additional microenterprise income tax liability.
Conclusion:
As a result of the audit, additional tax obligations were established in the total amount of x lei, as follows:
• VAT: x lei;
• Microenterprise income tax: x lei.
Source: ANAF