The agency’s specialists checked the correspondence between the data provided in tax invoices issued by suppliers and the information provided by enterprises in VAT declarations. For this purpose, the tax authorities interviewed 3,418 taxpayers. Based on the results of the tax visits, 66,089 notices were sent to them about the identified discrepancies in the amounts. Checks were also conducted on the timeliness of registration of taxpayers as VAT payers.
As a result, some enterprises had additional obligations related to the period of 2024. First, 111 taxpayers were additionally registered as VAT payers. 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 transferred to the budget.
“The problem is not only the violators, but also the complexity of the legislation,” says Serghei Temrin, director of the auditing company Concept. – An accountant can miss the moment when an enterprise has crossed the threshold of registration as a VAT payer. Moreover, for various reasons. For example, if a company exports goods, such a supply is considered zero-rated. But at the same time it remains taxable.
Due to legislative subtleties, an accountant may not notice that the limit has already been reached, he says. This is not uncommon in company practice, but since it is often unintentional, there are no penalties for such violations.
