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

The National Agency for Fiscal Administration (ANAF) identified an additional VAT payment of approximately 87 million lei after inspecting transactions involving agricultural machinery imported from EU countries. The inspections revealed discrepancies between fiscal and transport documents, indicating that the VAT treatment did not align with the actual physical movement of goods. ANAF concluded that the distributor acted as an intermediary and had tax obligations in Romania, necessitating that subsequent sales be treated as domestic deliveries subject to Romanian VAT. The agency plans to continue monitoring cross-border transactions to ensure compliance with tax regulations.