Tax evasion scheme dismantled by ANAF: Five firms recruiting workers from Asia allegedly artificially reduced their tax liabilities by more than 6.2 million lei

Inspectors from the General Directorate for Tax Fraud within ANAF have uncovered a mechanism through which five companies bringing workers from Asia allegedly artificially reduced their tax liabilities by more than 6.2 million lei. The checks targeted invoices totaling more than 32 million lei, issued by three other companies.

According to DGAF, the five companies allegedly recorded documents in their accounts for services that were not actually provided. The invoices were allegedly used to create fictitious expenses and to unjustifiably deduct VAT, leading to the repeated reporting of negative balances in their tax returns.

The risk analysis showed that the issuing companies had non-compliant legal and tax statuses, with some being inactive, insolvent or struck off the register. Inspectors also identified links between the companies and a common group of individuals. In some cases, the declared administrators allegedly could not explain the companies’ activities or the transactions recorded in the documents.

The RO e-Invoice system was allegedly used to create the appearance of legality and to successively transfer tax liabilities through a chain of artificial transactions. Following the checks, DGAF established additional liabilities of more than 6.2 million lei, representing VAT, corporate income tax and dividend tax. The authority warns that tax deductions must be based on real transactions and supporting documents.