For more than ten years, the IRS has been guided by the principle of voluntary compliance by taxpayers. Using risk analysis in its work, the agency reduces the likelihood of non-compliance. During 2024 and the first three months of 2025. The State Tax Service monitored the VAT administration process.
In particular, the agency’s specialists checked the compliance of the data provided in tax invoices issued by suppliers and the information provided by accountants in VAT declarations. For this purpose, the tax authorities analyzed the activities of 3,418 taxpayers. As a result, 66,089 notices were sent to the companies on the identified discrepancies in the amounts.
In addition, the tax authorities checked the timeliness of registration of taxpayers as a VAT payer in accordance with Article 112 of the Tax Code. It should be done if the enterprise has supplied goods, services for an amount exceeding 1.2 million lei within 12 consecutive months. The accountant is obliged to register the enterprise no later than the last day of the month in which the limit was exceeded.
Based on the results of the inspections, some companies had additional obligations related to the period of 2024. First, 111 more companies were registered as VAT payers, which had not done so in accordance with the requirements of the Tax Code. Second, the amount of VAT to be transferred was understated by 150.4 million lei. As a result, 34.2 million lei of additional VAT was sent to the budget.
“The problem is not only the violations, but also the complexity of the legislation,” says Serghei Temrin, director of the auditing company Concept. – An accountant can unwittingly miss the moment when an enterprise has crossed the threshold of registration. Moreover, for various reasons. For example, if a company exports goods, such a delivery is considered zero. But at the same time it remains taxable.
This is often observed in the practice of companies, but it is not always deliberate. Therefore, there are no fines for this. Based on the results of monitoring, the STS specialists register the company as VAT payers and charge additional tax.
