ANAF a stabilit TVA suplimentară de 87 de milioane de lei într-un caz privind comerțul cu utilaje agricole

The National Agency for Fiscal Administration (ANAF) identified an additional VAT payment of approximately 87 million lei after examining transactions involving agricultural machinery imported from EU countries. Inspectors found discrepancies between declared fiscal circuits and the actual path of goods. The investigation revealed that while the machinery physically arrived in Romania, the VAT declaration did not match the actual sales process. ANAF concluded that the distributor was responsible for VAT obligations in Romania, as the sales should be treated as internal deliveries. The agency plans to continue monitoring cross-border transactions to ensure compliance with tax legislation.