We remind you that the ANAF Order no.1611 approving the procedure for issuing VAT certificates for intra-Community acquisitions of means of transport, as well as for approving some forms was published in the Official Gazette (Part I) no.891 of 9 September 2022.
Thus, this procedure applies to the issuance of certificates required for the registration in Romania of means of transport purchased from EU Member States by persons who are not registered and who do not have to register for VAT purposes in Romania according to Article 316 of the Tax Code.
Please note that the procedure does not apply to intra-Community acquisitions of means of transport made by taxable persons registered for VAT purposes in Romania according to Article 316 of the Fiscal Code.
The procedure does not apply to means of transport purchased in Romania or imported from outside the European Union.
According to the Fiscal Code, article 266 paragraph (3), are considered new means of transport:
a) land vehicles with an engine capacity exceeding 48 cm3 or power exceeding 7.2 kW, intended for the carriage of passengers or goods, provided that they have not been delivered more than 6 months after the date of entry into service or have not made journeys exceeding 6,000 km;
b) ships exceeding 7.5 m in length, provided they have not been delivered more than 3 months after the date of entry into service or have not made voyages the total duration of which exceeds 100 hours, with the exception of ships assigned for navigation on the high seas and used for the carriage of passengers/goods for reward or for commercial, industrial or fishing activities, and ships used for rescue or assistance at sea or for inshore fishing;
c) aircraft with a take-off weight exceeding 1,550 kg, provided that they have not been delivered more than 3 months after the date of entry into service or have not performed flights with a total duration exceeding 40 hours, with the exception of aircraft used by airlines engaged mainly in the international transport of persons and/or goods for remuneration.
Applicants for certificates certifying payment of VAT in the case of intra-Community acquisitions of means of transport, in accordance with Article 324(3) of the Fiscal Code and point 104(1) of the methodological rules, are defined by this procedure as:
a) persons who are not registered and who are not obliged to register for VAT purposes according to Article 316 of the Fiscal Code, whether or not they are registered according to Article 317 of the Fiscal Code, who make an intra-Community acquisition of new means of transport, taxable in Romania;
b) persons who are not registered and who are not obliged to register for VAT purposes according to Article 316 of the Fiscal Code, but who are or should be registered according to Article 317 of the Fiscal Code, who make an intra-Community acquisition of means of transport which are not new within the meaning of Article 266 paragraph (3) of the Fiscal Code, taxable in Romania.
For the purposes of this procedure, applicants for certificates attesting that they do not owe VAT in Romania, in accordance with paragraph 104(1) of the methodological rules, are:
a) persons who are not registered and who are not obliged to register for VAT purposes under Article 316 of the Tax Code, regardless of whether or not they are registered under Article 317 of the Tax Code, who make an intra-Community acquisition of new means of transport in Romania, which is not taxable in Romania under Article 268 of the Tax Code or is exempt from tax under Article 293 of the Tax Code;
b) non-taxable persons who, on the occasion of a change of residence, transfer new means of transport from another Member State to Romania, if at the time of delivery the exemption provided for in the equivalent in the legislation of another Member State of Article 294 paragraph (2) letter b) of the Tax Code could not be applied, taking into account the fact that such transfer does not result in an intra-Community acquisition of goods in Romania;
c) persons who are not registered and who are not obliged to register for VAT purposes according to Article 316 or 317 of the Tax Code, who make an intra-Community acquisition of means of transport which are not new within the meaning of Article 266 paragraph (3) of the Tax Code;
d) persons who are not registered and who are not obliged to register for VAT purposes according to Article 316, but who are or should be registered according to Article 317 of the Tax Code, who make an intra-Community acquisition of means of transport which are not new within the meaning of Article 266 paragraph (3) of the Tax Code, which acquisition is not taxable in Romania.
The competent tax authority is the tax authority within whose territorial radius the applicant has his tax domicile or in whose records he is registered as a tax payer.
All documents submitted to the tax authority according to this procedure in a foreign language must be accompanied by translations into Romanian certified by authorized translators, in accordance with Article 8 of the Tax Procedure Code.
Applying for a VAT certificate:
In order to request the issue of the form “VAT Certificate for intra-Community acquisitions of means of transport”, which certifies either the payment of value added tax or that no VAT is due in Romania for the intra-Community acquisition of a means of transport, persons who have made an intra-Community acquisition of means of transport must submit to the competent tax authority an application for the issue of a VAT Certificate for intra-Community acquisitions of means of transport.
The applicant for a certificate attesting the payment of VAT in the case of intra-Community acquisitions of means of transport, in accordance with Article 324 paragraph (3) of the Tax Code and paragraph 104 paragraph (1) of the methodological rules, submits the application for the issuance of the certificate after the submission of the special VAT return and payment of the VAT due.
The model and content of the form (301) Special Value Added Tax Return are approved by order of the President of the National Tax Administration Agency. The statement shall be submitted to the competent tax authority before the registration of the means of transport in Romania, but not later than the 25th of the month following the month in which the intra-Community acquisition tax becomes due, according to the provisions of Article 324 paragraph (2) of the Tax Code.
Applicants for certificates certifying payment of value added tax must pay VAT in Romania by the date on which they are required to submit the special value added tax return.
Please note that the application is submitted by electronic means of remote transmission, by post or directly to the competent tax office.
Important! Taxpayers/taxpayers legal persons, associations and other entities without legal personality, as well as individuals who carry out a liberal profession or exercise an economic activity independently in one of the forms provided for by OUG 44/2008 on the conduct of economic activities by authorized individuals, sole proprietorships and family businesses, approved with amendments and additions by Law no.182 /2016, with subsequent amendments and additions, submit the application by electronic means of remote transmission in accordance with Article 79 of the Code of Tax Procedure, respectively by enrolling in the electronic communication system developed by the Ministry of Finance / National Tax Administration Agency.
The applicant for a VAT certificate, in the case of intra-Community acquisition of a vessel or aircraft, shall submit the application for the issue of a VAT certificate, in the case of intra-Community acquisition of means of transport accompanied by the document of acquisition from the Member State of the means of transport, the document showing the date of first registration of the means of transport and, where appropriate, any other documents showing that no VAT is due in Romania for the acquisition.
The applicant for a certificate attesting that VAT is not due in Romania, in accordance with Article 324 paragraph (2) of the Fiscal Code and paragraph 104 paragraph (1) of the methodological rules, for the situation in which a transfer of the new means of transport from another Member State to Romania takes place, shall submit the Application for the issuance of the VAT Certificate, in the case of intra-Community acquisitions of means of transport accompanied by proof of change of residence.
Issue of VAT Certificate:
On the basis of the application and the documentation submitted by the applicant, of the existing information in the tax records of the tax authority, as well as of the information obtained as a result of the cooperation protocol signed between the National Agency for Tax Administration and the Autonomous Regia “Romanian Car Register”, as appropriate, the department responsible for the Document containing personal data protected by the provisions of Regulation (EU) 2016/679, the management of tax returns, hereinafter referred to as the specialized department, shall analyze whether or not the means of transport falls within the category of new means of transport, within the meaning of Article 266 paragraph (3) of the Fiscal Code, and whether or not VAT is due for the intra-Community acquisition in Romania.
If the documentation submitted or the information held by the tax authority shows that the person applying for the Certificate attesting payment of value added tax / Certificate attesting that no VAT is due in Romania, should be registered for VAT purposes according to Article 317 of the Tax Code, the tax authority shall, prior to issuing the requested certificate, proceed with the ex officio registration for VAT purposes in accordance with Article 317 of the Tax Code and the ex officio amendment procedure of the tax vector with regard to VAT, approved by order of the President of the National Tax Administration Agency.
For the solution of the request for the issuance of the Certificate attesting the payment of VAT, the specialized department draws up a service note which is sent to the department in charge of the payer’s records. The department in charge of the payer’s records shall check the tax records to ensure that VAT has been paid in full for each statement and shall provide the specialised department with information on the full payment of this tax liability.
If the tax liability has been partially extinguished, the department responsible for the register of payers shall inform the specialised department that the tax liability has not been extinguished.
The result of the analysis carried out by the specialist department is recorded in the Report on the analysis of the application for the issue of a VAT certificate for intra-Community acquisitions of means of transport.
If VAT has been paid on the intra-Community acquisition of the means of transport, the specialist department draws up the VAT Certificate for intra-Community acquisitions of means of transport with the box “VAT has been paid on the intra-Community acquisition of the means of transport” ticked.
If the information held/received by the tax authority does not provide all the elements necessary for issuing the VAT Certificate in the case of intra-Community acquisitions of means of transport, the specialised department may request the taxpayer to submit additional documents, the provisions of Article 64 paragraph (1) of the Tax Procedure Code being applicable.
If, following the analysis carried out by the tax authority for the solution of an application for the issuance of a certificate, either certifying the payment of value added tax or showing that no VAT is due in Romania, the tax authority establishes that the intra-Community acquisition of the means of transport is taxable in Romania according to Title VII of the Tax Code, and the applicant has not submitted the special value-added tax declaration and/or has not paid the VAT due, the specialised department notifies the applicant that the operation carried out is an operation for which VAT is due in Romania and for which he is obliged to submit the special value-added tax declaration and to pay VAT.
After the registration of the special VAT declaration and after the payment of VAT in Romania by the applicant, the specialised department draws up the VAT certificate for intra-Community purchases of means of transport.
If the analysis carried out shows that the intra-Community acquisition of means of transport is not taxable in Romania, i.e. the transfer of the new means of transport from another Member State of the European Union to Romania does not result in an intra-Community acquisition of goods in Romania, the specialist department draws up the VAT Certificate for intra-Community acquisitions of means of transport, with the box “no VAT is due in Romania for the intra-Community acquisition of the means of transport” ticked.
The VAT certificate for intra-Community acquisitions of means of transport is issued within 5 working days from the date of submission of the application.
Extract from Annex no.3/Ordin 1611/2022 – VAT certificate for intra-Community acquisitions of means of transport:
Ministry of Finance National Tax Administration Agency Regional General Directorate of Public Finance ………………………/D.G.A.M.C. Fiscal unit ……………………………. Registration No…………………………. Date ………………………………. | Acronym D.G.R.F.P./ D.G.A.M.C. Address: Tel.: Fax: E-mail: |
Further to Request No ……………….. dated …………………………………………………………………………..
hereby certifies that:
Name/Name and Surname ……………………………………………………………………………………………….
Tax identification code/Personal identification number …………………………………………………………
Tax domicile:
City ……………………., Street ………………. No. ……, Bl. ….., Ap. ……, Floor ……, county/sector ……………………
|_| has paid VAT on the intra-Community acquisition of the means of transport
|_| does not owe VAT in Romania for the intra-Community acquisition of the means of transport/transfer of the new means of transport from another Member State of the European Union to Romania
Identification data of the means of transport1
………………………………………………………………………………………………………………………….
1The identification data of the means of transport shall be entered (category, make, trade name, chassis identification number/serial number, type-approval number, if applicable).
This certificate has been issued for the purpose of registering the means of transport in Romania, in accordance with Article 324 paragraph (3) of Law no.227/2015 on the Fiscal Code, as amended and supplemented, and paragraph 104 paragraph (1) of Title VII “VAT” of the Methodological Rules for the application of Law no.227/2015 on the Fiscal Code, approved by Government Decision no.1/2016, as amended and supplemented.
The head of the tax unit
Name and surname ……………………………………………..
Signature and stamp of the unit ……………………………..
Document containing personal data protected by the provisions of Regulation (EU) 2016/679
Legal basis:
-ANAF Order 1611 of 5 September 2022 approving the procedure for issuing VAT certificates for intra-Community acquisitions of means of transport and approving certain forms;
-Fiscal Code (approved by Law no.227/2015, published in the Official Gazette no.688 of 10.09.2015), as amended and supplemented.