Materia Organul Constatator Acte Normative 1 colectarea TVA aferenta unor bunuri facturate in cazul bunurilor care nu sunt expediate sau transportate Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A93 LG207/15A95 LG207/15A6 LG207/15A7 LG207/15A14 LG207/15A72L1 LG207/15A73L1 LG207/15A49 LG207/15A277L3 LG207/15A279L5 LG227/15A11L1 LG227/15A291L1 LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A143 2 colectarea TVA aferenta veniturilor din cedarea de imobilizari corporale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A153 LG571/03A156 OG92/03A65 OG92/03A185 Organe de inspectie fiscala din cadrul MFP si ANAF CF HG44/04 HG1050/04 LG571R/03 OU39/10A2L2 OU92/03 11 colectarea tva aferenta veniturilor neevidentiate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A21L4 LG571/03A24 LG571/03A126 LG571/03A137 LG571/03A140 LG571/03A145 LG571/03A146 LG571/03A147 LG571/03A149 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1 LG571/03A19L1 LG571/03A21L4lf) LG571/03A145L2la) LG571/03A146L1la) LG207/15A6 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A277L1la) LG207/15A277L1lb) LG207/15A277L3 LG207/15A276L1 LG207/15A279L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG82/91A6 LG207/15A6 LG207/15A7L3 LG207/15A14 LG207/15A73L1 LG207/15A268L1 LG207/15A269L1 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG571/03A11L1 LG571/03A19L1 LG571/03A21L1 LG571/03A21L3 LG571/03A24L19 LG571/03A128L1 LG571/03A130 LG571/03A134 LG571/03A134^1L1 LG571/03A137L1la) LG571/03A140L1 LG571/03A145L2la) LG571/03A146L1la) LG571/03A155L5 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A106 LG207/15A268L1 LG207/15A269L1 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG82R/91A6 LG227/15A11L1 LG227/15A281L1 LG227/15A282L1 LG227/15A286 LG227/15A291L1 LG227/15A323L2 LG571/03A7 LG571/03A11L1 LG571/03A19L1 LG571/03A67 LG571/03A136 LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A137 LG571/03A140 LG571/03A156 LG571/03A156^2 LG571/03A158L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG207/15A269L1 LG207/15A276L1 LG207/15A276L4 LG207/15A279L1 LG571/03A7L12ld) LG571/03A11L1 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lc) LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A67L1 LG571/03A128L1 LG571/03A128L4lb) LG571/03A137L1la) LG571/03A137L1lc) LG571/03A148 LG571/03A145L2la) LG571/03A146L1la) LG571/03A155L19la)-ld) LG571/03A159L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7pct12 LG571/03A11L1 LG571/03A16 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L4lp) LG571/03A67L1 LG571/03A128L4lb) LG571/03A129L4lb) LG571/03A140L1 LG571/03A145L2la) LG571/03A146L1la) LG82R/91A6 LG82R/91A26 LG207/15A7L3 LG207/15A7L4 LG207/15A106 LG207/15A113 LG207/15A131 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A276L1 LG207/15A279L1 LG207/15A276 LG207/15A276L4 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L1 LG571/03A21L3li) LG571/03A21L4lm) LG571/03A24L1 LG571/03A34L1 LG571/03A35 LG571/03A126L9lc) LG571/03A141L2le) LG571/03A141L3 LG571/03A149 LG207/15A118L3 LG207/15A268 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A269L2 LG207/15A276L1 LG207/15A277 LG207/15A279L1 LG207/15A352L1 LG207/15A352L2 OG92R/03A9L1 OG92R/03A23 OG92R/03A43L2 OG92R/03A46 OG92R/03A86L4 OG92R/03A87 OG92R/03A91 OG92R/03A92 OG92R/03A94L3 OG92R/03A106 OG92R/03A107 OG92R/03A109L1 OG92R/03A109L2 OG92R/03A110 OG92R/03A111L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG207/15A73L1 LG207/15A268L1 LG207/15A272 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG227/15A297 LG227/15A302L1la) LG571/03A16 LG571/03A19L1 LG571/03A21L1 LG571/03A126 LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A137 LG571/03A140 LG571/03A145L1 LG571/03A145L2la) LG571/03A146L1la) LG571/03A156 LG571/03A156^2 LG571/03A158L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG82/91A6 LG207/15A6 LG207/15A7L3 LG207/15A58L1 LG207/15A72L1 LG207/15A73L1 LG207/15A268 LG207/15A269L1 LG207/15A270 LG207/15A272L1 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG227/15A11L1 LG227/15A270L1 LG227/15A286 LG571/03A19L1 LG571/03A128L1 LG571/03A128L4la) LG571/03A128L4lb) LG571/03A137L1la) LG571/03A137L1lc) Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A73L1 LG207/15A268 LG207/15A269 LG207/15A270L1 LG207/15A272 LG207/15A273 LG207/15A276L1 LG207/15A277L3 LG207/15A279L1 LG571/03A11L1 LG571/03A128L1 LG571/03A134L1 LG571/03A134^1L1 LG571/03A134^1L6 LG571/03A145L1 LG571/03A145L1^2 LG571/03A145L2 LG571/03A146L1la) LG571/03A156 LG571/03A156^2L1 LG571/03A156^2L2 LG571/03A158L1 OG92R/03A6 OG92R/03A7L2 OG92R/03A14 OG92R/03A119L1 OG92R/03A120L7 OG92R/03A120^1L2la) Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A124L2 LG207/15A130 LG207/15A72L1 LG207/15A73L1 LG207/15A276 LG207/15A6 LG207/15A55 LG207/15A269 LG227/15A137L1la) LG227/15A138la) LG227/15A155L1 LG227/15A156la) LG227/15A174 LG227/15A270L1 LG227/15A282L1 LG227/15A286 LG227/15A291L1 LG227/15A323L2 4 colectarea TVA aferentă operaţiunilor pentru care nu se justifica scutirea Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128 LG571/03A143L2la) LG571/03A143L3 OMFP2222/06A10L1la) OMFP2222/06A10L1lb) OMFP2222/06A10L1lc) LG571/03A126 LG571/03A133 LG571/03A145 LG571/03A146 LG571/03A150 LG571/03A157 OG92R/03A65L2 OG92R/03A94L2 OG92R/03A105L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03PT16 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A141 OG68/03A11L1 LG207/15A72L1 LG207/15A73L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L1 LG571/03A21L3ln) LG571/03A21L4 LG571/03A21L4lt) LG571/03A145^1 LG571/03A11 LG571/03A128L1 LG571/03A143L2la) LG227/15A11L1 LG227/15A297 LG227/15A299L1 1 colectarea TVA cu cota de 19 % pentru operatiuni ce au regim de taxare cu cota de 9 % sau scutit Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A21L4 LG571/03A24 LG571/03A126 LG571/03A137 LG571/03A140 LG571/03A145 LG571/03A146 LG571/03A147 LG571/03A149 2 colectarea TVA din facturi de stornare si de anulare a documentelor initiale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7pct12 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A67L1 LG571/03A88 LG571/03A86 LG571/03A120L5 LG571/03A120L7 LG571/03A143L1la) LG571/03A143L3 LG571/03A145L2la) LG571/03A146L1la) LG571/03A159L1 LG571/03A160L2la) LG571/03A160L4 LG227/15A173L1 LG227/15A174 LG207/15A268L1 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A269L2 LG207/15A270 LG207/15A276L1 LG207/15A277 LG207/15A279L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG207/15A72L1 LG207/15A73L1 LG227/15A11L1 LG227/15A270L1 LG227/15A281L1 LG227/15A282L1 LG227/15A286 4 colectarea TVA la momentul emiterii facturii Organe de inspectie fiscala din cadrul MFP si ANAF CF LG571R/03 OU92/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 LG207/15A7L3 LG207/15A7L4 LG207/15A72L1 LG207/15A72L2 LG207/15A268L1 LG207/15A272L1 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG207/15A279L3 LG207/15A279L4 LG227/15A281L1 LG227/15A282L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15 LG227/15A316L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 LG207/15A7 LG207/15A46 LG207/15A49 LG207/15A97 LG207/15A276 LG207/15A279 LG227/15A270L1 LG227/15A281L1 LG227/15A281L7 LG227/15A297 LG227/15A299L1 LG227/15A286 1 colectarea TVA pentru operatiuni ce nu au loc pe teritoriul Romaniei Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A127 LG571/03A129 LG571/03A133 LG571/03A152^2L11 LG571/03A143 OG92/03A7 OG92/03A94 OG92/03A65 OG92/03A216L3 2 colectarea TVA pentru operatiuni pentru care nu se face dovada ca sunt scutite Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A133 LG571/03A141L2la)PT1 LG571/03A126 LG571/03A127 LG571/03A129L9 LG571/03A152L1 LG571/03A153L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 LG207/15A7 LG207/15A46 LG207/15A49 LG207/15A97 LG207/15A276 LG207/15A279 LG227/15A270L1 LG227/15A281L1 LG227/15A281L7 LG227/15A297 LG227/15A299L1 LG227/15A286 2 colectata aferenta prestari servicii facturate si stornate ulterior, fara a se justifica operatiunea de stornare Organe de inspectie fiscala din cadrul MFP si ANAF OPANAF450/13A11.6 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A55 LG207/15A58L1 LG207/15A72L1 LG207/15A73L1 LG207/15A124L2 LG207/15A126L2 LG207/15A130L4 LG207/15A268 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A270L1 LG207/15A272 LG207/15A273 LG207/15A276L1 LG207/15A276L6 LG207/15A279L1 LG207/15A347 LG227/15A271L1 LG227/15A281L7 LG227/15A282L1 LG227/15A291L1 LG227/15A323L2 LG571/03A11L2 LG571/03A129L1 LG571/03A134 LG571/03A134^1L1 LG571/03A134^1L7 LG571/03A134^2L1 LG571/03A138 LG571/03A140L1 LG571/03A156^2 LG571/03A158L1 LG571/03A159L2 OG92R/03A22 OG92R/03A23 OG92R/03A86L4 OG92R/03A87 OG92R/03A91L1 OG92R/03A91L2 OG92R/03A111 1 colectata pentru marfuri constatate lipsa in gestiune faptic dar existente scriptic in evidenta contabila a societatii Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A7 LG414/02A9 LG82R/91A6 LG345/02A1 OU17/00A25 LG345/02A29 1 colectata pentru sume reprezentand avansuri de la clienti Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15 LG227/15A316L1 1 constatari incomplete care necesita reverificare