Safeguarding tax deductibility of technological and inventory losses

Safeguarding tax deductibility

Preparing the documentation file, including the consumption norm, in order to support technological and inventory losses, requires an approach that looks beyond fiscal or accounting tasks and also involves knowledge related to the manufacturing function of the company.

1000
Rene Schob

Partner, Head of Tax & Legal

KPMG in Romania

Email

It is a fact that technological and inventory losses are inherent to production. It is also a fact that Romanian tax legislation still imposes limitations on deducting these business costs for corporate income tax and value added tax purposes.

©2025 KPMG România S.R.L., o societate cu răspundere limitată de drept român, membră a organizației globale KPMG, compusă din societăți membre independente afiliate KPMG International Limited, societate privată engleză cu raspundere limitată la garanții.  Toate drepturile rezervate.

Pentru mai multe detalii despre structura globală a KPMG, accesați https://kpmg.com/governance

Connect with us

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today