Materia Organul Constatator Acte Normative 1 colectarea TVA aferenta veniturilor din cedarea de imobilizari corporale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A140 OG92R/03A105 OG92R/03A109 OG92R/03A216L3 4 colectarea tva aferenta veniturilor neevidentiate Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT38L1 OG92R/03A6 OG92R/03A7L2 OG92R/03A43 OG92R/03A46 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120L2 OG92R/03A120^1L1 LG571/03A11L1 LG571/03A128L2 LG571/03A134L1 LG571/03A134^2 LG571/03A141L2le) LG571/03A142L3 LG571/03A155L5 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT45 OG92R/03A7L2 OG92R/03A43 OG92R/03A94L1 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120L2 OG92R/03A120^1L1 OG92R/03A205L1 OG92R/03A206L1 OG92R/03A206L2 OG92R/03A207L1 OG92R/03A213L1 OG92R/03A213L5 OG92R/03A216L3 OG92R/03A216L3^1 LG571/03A134L1 LG571/03A134^2 LG571/03A145L1 LG571/03A145L2 LG571/03A146L1 LG571/03A147^1L1 LG571/03A147^1L2 OPANAF 2906/14PT 11.1 Lb) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A149 LG207/15A269 LG207/15A276 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134 LG571/03A134^1 LG571/03A156 OPANAF3741/15PT2.5 LG207/15A269L1 LG207/15A280L1 LG207/15A279L1 5 colectarea TVA aferentă operaţiunilor pentru care nu se justifica scutirea Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128 LG571/03A145 OG92R/03A65 OG92R/03A105 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A128 LG571/03A132L1la) LG571/03A140 LG571/03A143 OG92R/03A42 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A213L1 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) LG571/03A146L1la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A128 LG571/03A129 LG571/03A133 LG571/03A143 HG44/04 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A5 LG207/15A6 LG207/15A7 LG207/15A46 LG207/15A130 LG207/15A131 LG207/15A154 LG207/15A165 LG207/15A173 LG207/15A174 LG207/15A269 LG207/15A276 LG207/15A279 LG227/15A286 1 colectarea TVA aferentă tranzacţiilor comerciale cu un operator intracomunitar, în condiţiile în care acesta detinea un cod valabil de identificare în scopuri de TVA, dar nu deţinea un cod valabil de identificare în scopuri de TVA Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A133L2 HG44/04PT13 2 colectarea TVA aferentă veniturilor din cesiune Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A94 OG92R/03A105 OG92R/03A109 OG92R/03A213L1 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A143L2la) LG571/03A129L3lb) OG92R/03A119 OG92R/03A120 OG92R/03A120^1 3 colectarea TVA aferentă veniturilor nefacturate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134 LG571/03A160 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A113 LG207/15A130 LG207/15A269 LG207/15A276 LG227/15A297 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A46 LG207/15A276 LG207/15A269L1 LG207/15A280L1 3 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 A.N.V LG227/15A291L1 Organe de inspectie fiscala din cadrul A.N.V LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A279 LG227/15A291L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 LG207/15A13 LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A279 LG227/15A291L1 6 colectarea TVA din facturi de stornare si de anulare a documentelor initiale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A134^1 LG571/03A145 LG571/03A146 OG92R/03A206 OG92R/03A216 HG44/04PT46 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128 LG571/03A134 LG571/03A137 LG571/03A140 LG571/03A159 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128L4lb) LG571/03A128L8le) LG571/03A129L4lb) LG571/03A129L5 LG571/03A137L3la) HG44/04PT6 HG44/04PT19.1 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206L1 OG92R/03A213L4 OG92R/03A216L1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A7L2 OG92R/03A7L3 OG92R/03A65L1 OG92R/03A65L2 OG92R/03A94 OG92R/03A105 OG92R/03A216L3 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A128 LG571/03A129 LG571/03A138 LG571/03A159 HG44/04PT6 LG207/15A277L1la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1^3 LG207/15A279L1 1 colectarea TVA la momentul emiterii facturii Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A49 LG571/03A134L2 LG571/03A145L2 LG571/03A146L1 LG571/03A156^2L1 LG227/15A291L1 LG227/15A297L4 LG227/15A299L1 OG92R/03A23L1 OG92R/03A135 1 colectarea TVA pentru operatiuni ce nu au loc pe teritoriul Romaniei Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A133 LG571/03A147^2 4 colectarea TVA pentru operatiuni pentru care nu se face dovada ca sunt scutite Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A141 LG571/03A146L1 LG571/03A147 LG571/03A155 HG44/04 OG92R/03A23L1 OG92R/03A78^1 OG92R/03A91 OG92R/03A92 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A141 HG44/04 OG92R/03A206L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A143 OG92R/03A213L4 OG92R/03A216L3 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A279 1 colectarea TVA pentru refuzuri calitative şi cantitative şi alte stornări pentru care nu se face dovada destinaţiei ulterioare Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A128 LG571/03A137L3lb) LG571/03A138lb) OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A216 1 colectarea TVA pentru veniturile neevidenţiate din asocierea în participaţiune