An expense is tax deductible only if it is in relation with the business activity, is properly documented - and is recorded within the deadline. The full set of documents which I need to present my accountant include, from case to case, bank statements, invoices, service reception notes (=ro. proces-verbal), as well as cash receipts, fuel receipts and additional travel documents. Let’s look at it in detail, with examples.
More details on https://www.piroi.eu/tax-news/deductibles