form conditions Archives - Pavel, Margarit and Associates

Thus, through the above-mentioned decision, the High Court of Cassation and Justice has determined that: "The VAT cannot be deducted, nor can the tax base required in determining the income tax cannot be diminished, in case the supporting documents presented do not contain or provide all the information provided by the legal provisions in force, on the date of making the operation for which is requested." Under the current provisions of the Tax Code, at art. 146 it is stated that: "To exercise the right to deduct the tax, the taxable person must meet the following conditions: a) for the tax due or paid, regarding the goods that have been or are expected to be delivered or the services that have been or are expected to be provided for the benefit or by a taxable person, to hold an invoice issued in accordance with the provisions of art. 155 as well as proof of payment in case of acquisitions carried out by taxable persons who apply VAT collection system, respectively by taxpayers who purchase goods / services from taxable persons in the period in which the VAT collection system is applicable; b) for the tax on goods that have been or are expected to be delivered or services that have been or are expected to be provided for its benefit, but for which the taxpayer is liable to pay the tax, according to art. 150 paragraph (2) - (6), to hold an invoice issued in accordance with Art. 155 or the documents referred to in art. 1551 paragraph (1); c) for the tax paid on importation of goods, other than those referred to in subparagraph d), to hold the import customs declaration or the findings document issued by the customs authorities, mentioning the taxpayer, as a importer of goods from the point of view of the tax, as well as the documents proving payment of the tax by the importer or by another person in his account. Importers holding a single authorization for simplified customs procedures issued by another State Member or who import goods in Romania in terms of VAT, for which are not required to submit the import declaration, must have an import statement for VAT and excise duties; d) for the tax due for the import of goods made in accordance with art. 157 paragraphs (4) and (5), to hold import customs declaration or findings document issued by the customs authorities, mentioning the taxable person as importer of goods for tax purposes, as well as the amount of the tax due. Also, the taxpayer must register the VAT as tax collected in return for the period during which the chargeability of tax is born; e) for the tax related to intra-Community acquisitions of goods, to hold an invoice or the document referred to in art. 1551 paragraph (1); f) for the tax for an operation equivalent to an intra-Community acquisition of goods referred to in art. 1301 paragraph (2) letter a), to hold the document stipulated in art. 155 paragraph (8), issued in the Member State from which the goods were transported or shipped, or the document referred to in art. 1551 paragraph (1). The justification which was the basis for this Decision was that "by Law No. 571/2003 was covered, with unitary character, the obligation to present the supporting documents, as well as the mentions or information resulting from them." Therefore, according to these unambiguous regulations, the VAT cannot be deduced and it cannot be diminished the tax base in determining the income tax, if the supporting documents do not contain or provide all the information provided by the legal provisions in force on the date of the operation for which it is required the deduction of VAT.

Tag form conditions

The High Court of Cassation and Justice decided that the VAT deduction cannot be made if the invoice does not fulfill all of the form conditions