Many Romanians start businesses, even starting with people. There are cases when they do not declare their income in the first year of operation, even if they have not been officially registered.

Hotnews.ro spoke the other day with various lawyers who help people in various disputes with ANAF.

*In order to maintain confidentiality, we will not use the name and some details related to the activity carried out

A mother who became a small entrepreneur, but whose raw materials were not recognized as Anaf. What is the reason?

The reality was that people were left out of business because entrepreneurs believed that the state would not honor its obligations. It was just a lack of confidence.

Having lost her job, this lady reinvented herself. He discovered a new passion. He bought a sewing machine, tools, necessary raw materials and began to produce various practical items for household use.

She did her promotion on social media and to her surprise it was successful.

In 2021, he decided to sell as an authorized person, only he made a mistake: he did not declare his income for 2020.

Given that he has officially registered his activities, good faith is understandable. He just didn’t know that he would have to declare the first year’s income. Not everyone knows tax legislation and had no one to advise.

ANAF did not allow deductions for expenses other than a sewing machine and a few other tools. Instead, he did not consider the raw materials he was buying. The tax office only looked at income.

Why?

Because he had no documents to prove where he bought these materials.

No matter how much this lady tried to explain to them that she needed raw materials for production, she could not convince the inspectors.

Apparently, she appealed Anaf’s decision, but how it will be finalized remains to be seen.

Când ai o afesare ce tîne de manufactură, trebuie să iei în considerare că deși plafonul de TVA pare greu de atins, dăți tă tî merg cât de cât bine o să-l depășești. Your product also contains material value in addition to the brand name.

Granomania, Joy ANAF: It hits you when you think it can’t see you

Another case dates back to this year. The young lady was listed as an employee in the Bucharest company, with a minimum salary: the secretary of a micro-enterprise.

Nothing special so far.

She has also been working in the area of ​​home beauty for several years. Business is not going well, but very well. She posts photos of her beauty successes on social media.

Orders for services are flowing. It has so much that some customers make reservations for next year: the ladies have agreed in advance.

Well, the lady in question has started bragging on social media about the house she is building in a rather expensive area of ​​Bucharest. He filmed himself showing the villa he was building.

ANAF is looking at social networks that were officially confirmed even last year. Văzănd imaginile, inspectorii au chemat-o la o discuție because aveau o nedumerire: din ce reveni ai construit casa dăciu tu ai un salariu de circa 2.000 de lei?

Of course the Inland Revenue told her the amounts she had to pay. Following her social media activity, she saw what her activity was really like.

Be very careful when selling on sites like OLX

This year, the fiscal procedure code was amended. Before the inspection, the inspectors send a notice of compliance.

If you resolve things in time, within the 30 days mentioned in the “Received Letter”, everything will be “forgotten”.

Some people were engaged in business in the true sense of the word: as the sale of various phone cases. Therefore, in these cases, the additional amounts set by ANAF are justified.

Fiind vorba despre prujare (de pe diverse site-uri, din China de multe ori) şi revânzare pe piarra românească cu un adaos comercial, este clar că se pășește very lăgă și plafonul de TVA. The amounts set for the payment of ANAF are quite large, especially since we are also talking about accessories.

Video Chat Earnings: Be aware of what you’re paying if you do

Hotnews.ro presented a case this year about a man from Timioar who has income from video chat.

We reproduce the story below, but see more details: Videvrat: from the camera, to the payment of pensions and salaries of public servants. A video chat case from Timioar with revenues of more than 1 million

1.2 million LEI revenues from video chat in 2021. He tried to do it legally, that is, to pay income tax, health insurance and pension.

He submitted a familiar form (D212 – single declaration) in 2022 and made a payment. In total: 129,600 LEI transferred to the budget.

She remained calm, knowing that everything was fine. Apparently it wasn’t. In 2023, ANAF inspectors began to declare the plague and found that they had to pay TVA because the ceiling of 300,000 lei had been exceeded.

In a way, the inspectors “felt bad” knowing that they had to tell her that she would have to pay more money.

He had to register for VAT. Inspectors felt it would be better if she was awarded for declaring her income.

But … The law is the law, so it is respected. I have to plătească and VAT: still 171,000 lei. This means another 50,000 lei.

What you need to learn in cases where ANAF has checked natural persons

1. If you started the activity by declaring next year, by May 25 income to ANAF (unique declaration 212)

2. If your services also consist of the use of products that you purchase, keep the invoices. You will need to justify the costs.

3. Did you have an income above 300,000 LEI? Then don’t forget that you will also have to pay VAT.

5. Have you received a compliance notice from ANAF? The best answer is to try to solve the problem before it gets out of hand. It could just be a misunderstanding and run away with a possible ransom and seizure.