Cheltuielile auto, din „rutină contabilă” în zonă de risc fiscal: de ce a devenit deductibilitatea fiscală o prioritate pentru ANAF
Vehicle expenses: from “accounting routine” to tax risk area – why tax deductibility has become a priority for ANAF

Summary/Abstract: For many companies, expenses related to company cars have for years been treated almost mechanically: recurring invoices, consistently applied rules, and few questions from the authorities. However, this fiscal “detail” has quickly climbed to the top of ANAF’s priorities. In recent audits, the treatment of vehicle-related expenses — from fuel and leasing to VAT, income tax, and payroll contributions — has become one of the most frequent sources of tax adjustments and disputes with inspectors.

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