Bunurile de lux și amenajările de agrement, cumpărate de companii, în vizorul inspectorilor ANAF

ANAF will conduct targeted checks on companies that purchased luxury goods or made leisure arrangements without a justified economic link. Inspectors will assess if these items are used for personal purposes by owners or managers. Special attention will be given to leisure constructions at the residences of associates or administrators. If the goods do not serve the company's economic activity, related expenses cannot be deducted, and VAT cannot be reclaimed. The checks are based on risk analyses from tax declarations and invoices. Companies engaged in legitimate investment or tourism activities can deduct related expenses. Firms can submit corrective declarations for unjustified VAT deductions before checks begin.