Free Water Distribution with Coffee – Non-issuance of Self-Delivery Element for VAT Payment

• A company in Greece was audited for the years 2016 and 2017.
• The audit found violations of not issuing tax documents, resulting in fines.
• The company’s gross income from sales of cigarettes, phone cards, and other goods with a 13% VAT rate was determined using the indirect method.
• Other gross income from sales of goods with a 24% VAT rate and other activities was not different from the amounts recorded in the company’s books.
• The company’s financial results were redefined based on the differences in income from indirect control methods, resulting in taxable profits of €15,447.25 for 2016 and a reduction of losses by €162,557.20 for 2017.
• VAT tax deductions were considered based on the indirect control method, resulting in differences in outflows of €76,538.91 for 2016 and €98,771.71 for 2017.
• Additional tax and fines were imposed for 2016, while the tax loss was reduced for 2017.

Source: taxheaven.gr

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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