ANAF has identified taxpayers who deduct VAT on purchases for personal use, leading to tax errors.

ANAF's analysis shows that many taxpayers record expenses, such as food and clothing, as being for business use, but in reality they are for personal use. These practices distort the tax base and generate accounting errors. ANAF will initiate notifications and checks to ensure correct tax compliance, and firms with high tax risk will be subject to tax inspections. Taxpayers are advised to review the classification of expenses and to declare taxes correctly.