On 1 September 2026, ANAF announced the conclusion of a tax audit targeting intra‑Community acquisitions of agricultural machinery imported from other EU Member States and subsequently sold in Romania. The audit resulted in an additional VAT assessment of approximately 87 million lei (approx. €17.5 million). The investigation focused on incorrect application of the VAT reverse‑charge mechanism, misclassification of goods under CN codes, and failure to submit proper recapitulative statements (EC Sales Lists). The decision references Council Directive 2006/112/EC (VAT Directive) and Romanian VAT Law 227/2015, reinforcing compliance obligations for cross‑border B2B supplies of movable goods.
Key Takeaways
- Reverse‑Charge Misapplication: The taxpayer incorrectly applied the domestic reverse‑charge instead of the intra‑Community acquisition regime, leading to under‑declaration of output VAT and over‑statement of deductible input VAT.
- Documentation Deficiencies: Missing or incomplete transport documents (CMR, bills of lading) and lack of proof of intra‑Community dispatch prevented the zero‑VAT treatment for intra‑Community supplies.
- Penalty Exposure: Besides the principal VAT amount, late‑payment interest and penalties for inaccurate returns are expected, underscoring the need for robust VAT compliance systems for intra‑EU trade.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement