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Authorized translation of an official document in Romanian The Ministry of Public Finances The National Agency of Tax Administration The

General Department of Public Finances of the District of Brasov The District Office of Fiscal Information AF
NO.7 Mihail Kogalniceanu Street

Tel: 0268308403 Fax:0268308404

MINUTES CLOSED TODAY 19.01.2012 The undersigned ec.Ola Aina- counsellor and ec. Bacila Mihai-main inspector in the D.G.F.P. Brasov- The District Office of Fiscal Information, according to the Title VII from GO no. 92/2003, regarding the Code of Fiscal Procedure republished, of the GD 1050/2004referring to the Norms of Application of the GO no 92/2003,of the tax audit cards no 821 and 449 and of the office order no.1/11.01.2012, we made in the period 12.01.2012-19.01.2012 an unannounced control at the T.C. STICHTING HUMANA Ltd. having as aim the checking of the intercommunity acquisitions made by the company during the period august 2010- november 2011. The data referring to the taxpayer: - denomination: T.C. STICHTING HUMANA Ltd. - fiscal domicile : Brasov, Ziznului street,no.8, block 39,st.1, ap 5, the district of Brasov. - registration number at the office of the Trade Register: J08/1810/31.07.2006 - fiscal code: RO 18264676 - object of activity according to the registration certificate is Retail trade of clothes, in specialized shops CAEN code 4771. - form of property : foreign private capital - legal form: limited liability company -The Subscribed capital in the sum of 200lei ( 20 social parties in nominal value of 10 lei each) is held by the legal entity HUMANA PEOPLE TO PEOPLE ESTABLISHMENT Liechtenstein as sole associate. The society is administered by Mrs. Christensen Helle. We mention that the economic agent is registered in the Register of Intercommunity Operators starting with the date of 18.08.2011 although he had the obligation to register starting with 01.08.2010 according to the Order of ANAF no.2101/2010, as he effected intercommunity operations.

Authorized translation of an official document in Romanian The company was represented during the control by Mrs. Manea Florentina as representative , according to the proxy authenticated at the Office of Associated Public Notaries David Elena and David Cristian Emanuel from Ploiesti, under no.127/13.01.2012. The control was made at the working point of the economic agent from the locality of Brasov , the Alexandru Vlahuta boulevard bordering the no.74 Branduselor street , block commercial space floor , district of Brasov. Following the control , the following issues were discovered: According to the information provided by the VIES System , in the period of august 2010- november 2011 the following non-compliances were discovered between the sums declared by the T.C STICHTING HUMANA LTD. Romania, representing intercommunity acquisitions of goods /services and the sums reported by the following external partners: - ONE WORLD CLOTHES TRADE BULGARIA Ltd. VAT BG 103922854; HUMANA PEOPLE TO PEOPLE SLOVAKIA VAT SK 2021761621; The identified differences are presented in the following table:
N0. crt. Mon th /yea r Provider Intercommunity acquisitions goods and services declared by STICHTING HUMANA LTD (lei) 0 0 0 0 0 0 0 0 Intercommun Differenc ity deliveries es (lei) goods and services declared by partners from member states of UE (lei) 382.786 -382.786 788 219.936 789 236.235 135.852 789 269.013 793 -788 -219.936 -789 -236.235 -135.852 -789 -269.013 -793

1. 2. 3. 4. 5. 6. 7. 8.

08.1 0 08.1 0 09.1 0 09.1 0 10.1 0 10.1 0 11.1 0 11.1

ONE WORLD BULGARIA HUMANA SLOVAKIA ONE WORLD BULGARIA HUMANA SLOVAKIA ONE WORLD BULGARIA HUMANA SLOVAKIA ONE WORLD BULGARIA HUMANA

Authorized translation of an official document in Romanian


0 9. 10. 11. 12 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. SLOVAKIA 12.10 12.10 01.11 02.11. 02.11 03.11 04.11 04.11 05.11 06.11 06.11 07.11 08.11 09.11 10.11 11.11 ONE WORLD BULGARIA HUMANA SLOVAKIA ONE WORLD BULGARIA ONE WORLD BULGARIA HUMANA SLOVAKIA ONE WORLD BULGARIA ONE WORLD BULGARIA HUMANA SLOVAKIA ONE WORLD BULGARIA ONE WORLD BULGARIA HUMANA SLOVAKIA ONE WORLD BULGARIA ONE WORLD BULGARIA ONE WORLD BULGARIA HUMANA SLOVAKIA HUMANA SLOVAKIA 0 0 0 0 0 0 0 0 0 0 0 0 4.105 271.613 3.332 0 198.850 108.477 793 214.405 213.702 69.635 413.582 163.029 47.979 510.342 527.300 4.080 25.315 86.363 12.261 420.126 4.183 100.496 98.558 -108.477 -793 -214.405 -213.702 -69.635 -413.582 -163.029 -47.979 -510.342 -527.300 -4.080 -25.315 -86.363 -8.156 -148.513 -851 -100.496 100.292

The tax inspection team checked for the period of august 2010-november 2011 the intercommunity acquisitions of goods and services made by the

Authorized translation of an official document in Romanian society from the above mentioned providers, the justifying documents respectively (invoices ) as well as their registration way in the accounting evidence (the purchases diaries, the trial balances and the statement by the VAT deductions , the following being discovered: 1) The period 01.08.2010-17.08.2011. A) The value of the intercommunity acquisitions made by the company from the provider ONE WORLD CLOTHES TRADE BULGARIA Ltd- VAT BG 103922854, registered in the accounting evidence is in the total sum of 798.460,01 EUR (3.414.491,29 lei ) from which: A1 Intercommunity acquisitions of goods : 795.556,01 EUR (3.402.256,26 lei) according to - invoice 9900000473/03.08.2010 worth 49.721,05 EUR (210.673,06 lei); - invoice 9900000475/10.08.2010 worth 15.152,50 EUR ( 64.090,53 lei); - invoice 9900000477/17.08.2010 worth 24.986,45 EUR (105.700,18 lei); TOTAL AUGUST 2010 89.860,00 EUR (384.463,77 lei) - invoice 9900000482/15.09.2010 worth 7.820,10 EUR ( 33.218,22 lei); - invoice 9900000485/29.09.2010 worth 43.718,00 EUR (186.448,53 lei); TOTAL SEPTEMBER 2010 51.538,10 EUR (219.666,75 lei) - invoice 9900000487/06.10.2010 worth 17.168,00 EUR (73.475,61 lei); - invoice 9900000492/20.10.2010 worth 38.228,00 EUR (164.151,03 lei); TOTAL OCTOBER 2010 55.369,00 EUR (237.626,64 lei)
- invoice 9900000498/09.11.2010 worth 18.275,00 EUR ( 78.330,30 lei); - invoice 9900000503/17.11.2010 worth 22.108,00 EUR ( 94.953,86 lei); - invoice 9900000505/24.11.2010 worth 22.408,00 EUR ( 96.538,15 lei); TOTAL NOVEMBER 2010 62.791,00 EUR (269.822,31 lei) - invoice 9900000513/16.12.2010 worth 25.299,00 EUR (108.477,05 lei); TOTAL DECEMBER 2010 25.299,00 EUR (108.477,05 lei) - invoice 9900000516/04.01.2011 worth 6.160,00 EUR ( 26.301,97 lei); - invoice 9900000517/13.01.2011 worth 10.630,00 EUR ( 45.201,95 lei); - invoice 9900000519/18.01.2011 worth 8.848,00 EUR ( 37.673,01 lei); - invoice 9900000522/27.01.2011 worth 24.724,00 EUR (105.371,22 lei); TOTAL JANUARY 2011 50.362,00 EUR (214.548,15 lei) - invoice 9900000527/10.02.2011 worth 20.877,00 EUR ( 88.869,21 lei); - invoice 9900000529/18.02.2010 worth 17.019,00 EUR ( 72.346,07 lei); - invoice 9900000530/18.02.2011 worth 12.816,00 EUR ( 54.479,53 lei); TOTAL FEBRUARY 2011 50.712,00 EUR (266.406,81 lei) - invoice 9900000533/02.03.2011 worth 23.718,00 EUR ( 99.871,75 lei); - invoice 9900000535/11.03.2011 worth 19.623,00 EUR ( 82.283,16 lei); - invoice 9900000538/18.03.2011 worth 32.889,00 EUR (137.436,55 lei); - invoice 9900000540/30.03.2011 worth 20.565,00 EUR ( 84.884,09 lei); - invoice 9900000541/30.03.2011 worth 3.563,00 EUR ( 14.706,64 lei); TOTAL MARCH 2011 100.358,00 EUR (419.182,19 lei)

Authorized translation of an official document in Romanian

- invoice 9900000543/13.04.2011 worth 13.400,00 EUR ( 55.143,68 lei); - invoice 9900000544/13.04.2011 worth 26.596,00 EUR (109.447,86 lei); TOTAL APRIL 2011 39.996,00 EUR ( 164.591,54 lei) - invoice 9900000547/02.05.2011 worth 28.647,00 EUR (116.719,34 lei); - invoice 9900000549/05.05.2011 worth 15.882,00 EUR ( 65.317,90 lei); - invoice 9900000550/11.05.2011 worth 38.936,00 EUR (159.189,84 lei); - invoice 9900000555/24.05.2011 worth 40.382,00 EUR (166.628,25 lei); TOTAL MAY 2011 123.847,00 EUR ( 507.855,33 lei) - invoice 9900000558/01.06.2011 worth 36.863,00 EUR (151.901,36 lei); - invoice 9900000561/06.06.2011 worth 654,60 EUR ( 2.768,37 lei); - invoice 9900000563/21.06.2011 worth 21.125,00 EUR ( 89.339,74 lei); - invoice 9900000564/21.06.2011 worth 33.717,00 EUR (142.592,56 lei); - invoice 9900000569/29.06.2011 worth 32.718,00 EUR (137.929,27 lei); TOTAL JUNE 2011 125.077,06 EUR (524.531,30 lei) - invoice 9900000572/06.07.2011 worth 22.301,00 EUR ( 93.256,09 lei); - invoice 9900000575/11.07.2011 worth -1.954,15 EUR (- 8.171,67 lei); TOTAL JULY 2011 20.346,85 EUR (85.084,42 lei) A.2 intercommunity acquisitions of services : 2.904 EUR (12.235,03 lei) according to : - invoice 770000001/01.06.2011 worth 968 EUR (3.988,93 lei); - invoice 770000004/01.08.2011 worth 968 EUR (4.104,61 lei); - invoice 770000009/11.08.2011 worth 968 EUR (4.141,49 lei); TOTAL AUGUST 2011: 1.936 EUR (8.246,10 lei) B) The Value of intercommunity acquisitions made by the company from the provider HUMANA PEOPLE TO PEOPLE SLOVAKIA VAT SK 2021761621, registered in the accounting evidence is in the total sum of 67.084,05 EUR (283.574,57 lei) from which : B.1 intercommunity acquisitions of goods : 66.159,05 EUR (279.623,74 lei) according to : - invoice Z 10254/27.10.2010 worth 31.857,95 EUR (135.918,76 lei); - invoice Z 11042/23.02.2011 worth 16.525,45 EUR (69.953,88 lei); - invoice Z 11083/18.04.2011 worth 9.770,65 EUR (40.026,44 lei); - invoice Z 11084/18.04.2011 worth 2.000,00 EUR ( 8.193,20 lei); TOTAL APRIL 2011 11.770,65 EUR (48.219,64 lei) - invoice Z 11142/23.06.2011 worth 6.005,00 EUR (25.531,46 lei); B .2 intercommunity acquisitions of services : 925 EUR (3.950,83 lei) according to : - invoice Z 10190/31.08.2010 worth 185 EUR (783,03 lei); - invoice Z 10223/30.09.2010 worth 185 EUR (790,30 lei); - invoice Z 10260/29.10.2010 worth 185 EUR (788,90 lei);

Authorized translation of an official document in Romanian

- invoice Z 10294/07.12.2010 worth 185 EUR (794,69 lei); - invoice Z 10316/30.12.2010 worth 185 EUR (793,91 lei); TOTAL DECEMBER 2010: 370 EUR (1.588,60 lei) nnThe Intercommunity acquisitions of goods (second hand cloths) were justified by the economic agent with the following documents : - external invoices (invoices) issued by the ONE WORLD Bulgaria and HUMANA Slovakia towards STICHTING HUMANA Ltd. Romania; - documents of international transport (CMRs) - input notes -reception; - partial ledger account 371 The Intercommunity acquisitions of services (car renting , consulting services ) were justified by the company with external invoices respectively contracts enclosed with external partners mentioned above : RECAPITULATION PERIOD 01.08.2010- 17.08.2011 - Total intercommunity acquisitions of goods A.1+B.1: 861.715,06 EUR (3.681.880 lei) - Total intercommunity acquisitions of services A.2+B.2: 3.829 EUR (16.185,86 lei) We mention that these intercommunity operations of goods/services in the total sum of 865.544,06 EUR (3.698.065,86 lei), were not declared in the VAT deductions, in the lines 5 and 17 Intercommunity acquisitions of goods for which the buyer is obliged at the VAT payment (reverse charge) and respectively at the lines 7 and 19 Acquisitions of goods , other than those from the lines 5 and 6 and acquisitions of services for which the beneficiary from Romania is obliged at the payment of VAT (reverse charge) and in the recapitulative statements code 390, as the company was not registered in the Register of Intercommunity Operators. The date from which the economic agent is registered as intercommunity operator is 18.08.2011 according to the decision no.905/18.08.2011.

2) The period 18.08. 2011 - 30.11.2011 C) The value of the intercommunity acquisitions made by the company from the provider
ONE WORLD CLOTHES TRADE BULGARIA Ltd- VAT BG 103922854, registered in the accounting evidence, are in the total sum of 302.102,80 EUR (1.306.298,43 lei ) from which :

Authorized translation of an official document in Romanian

C1 intercommunity acquisitions of goods : 297.453,80 EUR (1.286.260,16 lei) according to : - invoice 9900000597/14.09.2011 worth 28.287,00 EUR (121.130,59 lei); - invoice 9900000610/29.09.2011 worth 32.988,00 EUR (142.541,15 lei); - invoice 9900000608/28.09.2011 worth 34.905,00 EUR (150.482,44 lei); TOTAL SEPTEMBER 2011 96.180,00 EUR (414.154,18 lei) - invoice 9900000609/29.09.2011 worth 253,80 EUR ( 1.095,38 lei); - invoice 9900000612/03.10.2011 worth 25.108,00 EUR (109.302,66 lei); - invoice 9900000614/05.10.2011 worth 19.867,00 EUR ( 85.743,99 lei); - invoice 9900000618/11.10.2011 worth 29.530,00 EUR (127.135,51 lei);
- invoice 9900000619/13.10.2011 worth 26.968,00 EUR (116.547,61 lei); - invoice 9900000625/24.10.2011 worth 22.699,00 EUR (98.275,32 lei); - invoice 9900000626/25.10.2011 worth 21.383,00 EUR (92.438,71 lei); TOTAL OCTOBER 2011 145.808,80 EUR (630.539,18 lei) - invoice 9900000630/03.11.2011 worth 1.503,00 EUR ( 6.532,04 lei); - invoice 9900000637/17.11.2011 worth 19.448,00 EUR (84.725,21 lei); - invoice 9900000638/17.11.2011 worth 21.840,00 EUR (95.145,96 lei); - invoice 9900000642/25.11.2011 worth 12.674,00 EUR (55.163,59 lei); TOTAL NOVEMBER 2011 55.465,00 EUR (241.566,80 lei) C.2 : intercommunity acquisitions of services: 4.649 EUR (20.038,27 lei) according to : - invoice 7700000010/30.08.2011 worth 968 EUR (4.104,51 lei); - invoice 9900000599/15.09.2011 worth 777 EUR (3.332,24 lei) - invoice 7700000014/31.10.2011 worth 968 EUR (4.176,92 lei); - invoice 7700000012/30.09.2011 worth 968 EUR (4.213,99 lei) TOTAL OCTOBER 2011 1.936 EUR (8.390,91 lei) - invoice 7700000016/30.11.2011 worth 968 EUR (4.210,61 lei)

D) The Value of intercommunity acquisitions of goods made by the company from the provider HUMANA PEOPLE TO PEOPLE SLOVAKIA VAT SK 2021761621, registered in the accounting evidence is in total sum of 83.641,80 EUR (316.575,50 lei) according to:
- invoice Z11196/07.09.2011 worth 27.693,60 EUR (117.725,49 lei); - invoice Z11303/22.11.2011 worth 22.657,90 EUR ( 98.806,57 lei); - invoice Z11271/31.10.2011 worth 18.019,65 EUR ( 77.403,41 lei); - invoice Z11272/31.10.2011 worth 15.270,65 EUR ( 22.640,08 lei); TOTAL NOVEMBER 2011 55.948,20 EUR (198.850,06 lei)

Authorized translation of an official document in Romanian The intercommunity acquisitions of goods (second hand clothing) were justified by the economic agent with the following documents : - external invoices (invoices) delivered by ONE WORLD Bulgaria and HUMANA Slovakia towards STICHTING HUMANA Ltd Romania; documents of international transport CMR s notes of input - reception ; partial ledger account 371

The intercommunity acquisitions of services (services of consulting , marketing ) were justified by the company with external invoices respectively contracts enclosed with the external partner: RECAPITULATION PERIOD 18.08.2011 - 30.11.2011 -Total intercommunity acquisitions of goods C.1 +D : 381.095,60 EUR (1.602.835,66 lei) - Total intercommunity acquisitions of services C.2: 4.649,00 EUR ( 20.038,27 lei)
We mention that these intercommunity acquisitions of goods and services made in the period 18.08.2011-30.11. 2011 were declared in the VAT deductions and in the recapitulative statements code 390 , with the exception of the invoice no. 9900000610/29.09.2011 worth 32.988,00 EUR (142.541,15 lei) representing intercommunity acquisition of goods made in the month of September 2011 by STICHTING HUMANA Ltd. from the provider ONE WORLD CLOTHES TRADE BULGARIA. Taking into account the things mentioned above, the team of tax inspection leaves as the task of the economic agent the following: MEASURES: 1) Recapitulative statement correction - 390 appropriate to the month of September 2011 according to the ANAF ORDER 76/2010 for the approval of the model and the contents of the form (390 VIES) Recapitulative Declaration regarding the deliveries/acquisitions /the intercommunity performances, by the recording of the sum of 142.541,15 lei, appropriate to the invoice no. 9900000610/29.09.2011 representing the value of the intercommunity acquisition of goods made by the company in the month of September 2011 from the provider ONE WORLD CLOTHES TRADE BULGARIA .Also, we shall take into account the correction of the VAT deduction, appropriate to the month of September 2011 according to the OMF 179/2007 for the approval of Instructions of correction of material errors from the TVA deductions . 2) The statement of the intercommunity acquisitions of goods in the sum of 3.681.880 lei and of the intercommunity acquisitions of services in the sum of 16.185,86 lei made by the company in the period 01.08.2010- 17.08.2011 from the providers ONE WORLD CLOTHES TRADE BULGARIA- and HUMANA PEOPLE TO PEOPLE SLOVAKIA in the VAT deduction appropriate for the month of January 2012 at the lines 6 and 19 Regulations regarding the intercommunity acquisitions of goods for which the buyer is obliged to pay VAT ( reverse taxation) respectively for the lines 8 and

Authorized translation of an official document in Romanian


21 Regulations regarding the acquisitions of intercommunity goods for which the buyer is obliged to pay VAT (reverse charge) according to the Order 3665/2011 for the approval of the model and the contents of the form (300) Deduction of VAT and in the recapitulative declaration code 390 appropriate to the month of January 2012. ANSWERS: Mrs Christensen Helle- manager DEADLINE: 25 FEBRUARY 2012 We enclose to the present minutes the following documents: - the acknowledging certificate no. 72196/15.12.2011; - the registration certificate- series B no. 1408710 - The Decision no. 905/18.08.2011 regarding the registration in the Register of Intercommunity Operators. - the notary proxy Manea Florentina authenticated under no.127/13.01.2012. - Deductions of VAT appropriate to the period of August 2010- November 2011; - Recapitulative statements regarding the deliveries and intercommunity acquisitions of goods code 390 appropriate to the period August 2011- November 2011; -copy external invoices (invoices) issued by the providers ONE WORLD CLOTHES TRADE BULGARIA and HUMANA PEOPLE TO PEOPLE SLOVAKIA towards TC STICHTING HUMANA Ltd in the period 01.08.2010- 17.08.2011; - the partial ledger ct.371 for the period 01.08.2010 - 31.12.2010 and 01.01.2011-30.11.2011 - checking balances appropriate for the period of August 2010- November 2011; - account statements provider: ONE WORLD CLOTHES TRADE BULGARIA and HUMANA PEOPLE TO PEOPLE SLOVAKIA for the period 01.08.2010- 30.11.2011 - purchase journals appropriate to the period August 2001- November 2011 At the end of the control all the documents that were submitted to the disposal of the control commission were returned. The present minutes was closed in three copes from which one, registered in the unique Register of control under no. 1/12.01.2012 , was left checked to the economic agent , two copies being taken by the authorities of fiscal inspection. The control team Ec Ola Alina ec. Bacila Mihai T.C. STICHTING HUMANA Ltd by representative Manea Florentina

Authorized translation of an official document in Romanian

OFFICIAL STAMP
The Ministry of Public Finances
The National Agency of Tax Administration The General Department of Public Finances of the District of Brasov The Service of Methodology And Of Taxpayers Assistance

AF
no 7, Mihail Kogalniceanu Boulevard Brasov 500090 Tel +0268 308 443 Fax +0268547730 e-mail;finantepublice@rdsbv.ro http://finantepublice.ro

To , TC CONT CONSULTING LTD

e-mail: brasov@contconsulting .ro

No. 41774/26.08.2010.

Following your e-mail registered at the DGFP Brasov under no.41774/12.08.2010,we announce you that in order to benefit from assistance , according to the provisions of the OPANAF NO. 1338/2008, the requests formulated by the tax payers , must include the following data of identification for the legal entities : the denomination of the company, the tax domain, as well as the code of tax identification, in your case and the data of identification of the legal entity on behalf of whom the question is inquired. In case you should have requests in the future regarding the application of the provisions of the Fiscal Code and/or of the Code of Tax procedure , we ask you to include also in your demand the data of identification required. From what you announced , we understand that the company X registered for VAT purposes in Romania, purchases for the re- sale purpose second-hand goods from providers from a member state, applying the regime of second-hand goods, at their re-sale in Romania towards the company Y and you want to know if this regime of second-hand goods can be applied by the company Y at their re-sale towards the final consumers. Art. 152 2 from the Tax Code establishes a special regime, called the special regime of the profit margin that can be applied only by one taxable person registered for VAT purposes reseller of second-hand goods, defined at the art.152 2 line (1) from the Fiscal Code with the modifications and subsequent completions. According to the provisions of this article and to the methodological norms given in its application , norms approved by GD no. 44/2004 , with the modifications and subsequent completions , a reseller , taxable person, who delivers second hand goods that he bought from another reseller, taxable person, who applies the special regime, can apply in his turn the special regime, collecting VAT only for his profit margin which represents the difference between the sale price and the acquisition price. This VAT is not written distinctly in the resale invoice. Another specific condition for the special regime is that the reseller does not have the right to a VAT deduction owed or acquitted for the goods that he bought from another reseller. We mention that the application of the regime of second hand goods is optional , the reseller of second-hand goods can apply according to the art.1522 line (7) from the Tax Code, the normal regime of taxation , for any delivery of second hand goods .

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Authorized translation of an official document in Romanian


In the case in which the reseller applies for the second hand goods sales, both the special regime and the normal service of taxation, he must keep distinct records for the operations submitted to each regime, according to the article 1522 line ( 14) from the Fiscal Code and the point 64 line ( 7) from norms. The Executive Manager Maria HOLOM Made by Rodica Dancescu 1 copy SMAC

Department Manager Daniela Flesaru

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