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Generic Tax Name Motor vehicles tax - Environmental stamp duty
Tax name in the national language Timbrul de mediu pentru autovehicule
Tax name in English Environmental stamp
Member State RO-Romania
Tax in force since 2013/03/15
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Emergency Ordinance no 9/2013 regarding the environmental stamp for vehicles

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope

Romania

 
Taxpayers

Any legal persons and individuals wich fall under the art. 4

 
Tax object and basis of assessment

Tax object:

The motor vehicles from the categories M1-M3 and N1 - N3, as defined in RNTR2 (Regulations regarding the type homologation and identity card for vehicles emission, as well as the type homologation of the products used for these)

 

Basis of assessment:

       - Pollution norms (euro 5, 4, 3, 2, 1 and noneuro)

       - Cylindrical capacity of the engine

       - CO2 emission levels

       - a discount rate depending on vehicle's age

 

 
Deductions, Allowances, Credits, Exemptions

The exemptions are established at art 8. For example:

  • vehicles belonging to diplomatic missions, consulates and to their members , as well as other organizations and foreign persons having diplomatic status who carry out their activity in Romania;
  • vehicles especially equipped for the use of persons with disabilities, as regulated under the Law 448/2006;
  • vehicles used by army forces, state security forces, police, military police, border police, fire brigades;
  • vehicles defined by RNTR2 for ambulance and medicine services, vehicles especially equipped for the first aid, as well as vehicles for accidents rescue services;
  • vehicles with the body or frame changed/replaced, under the condition of a previous registration of these vehicles;
  • historical vehicles as it is stipulated by legal provisions;
  • vehicles held by health, education and cultural institutions or other public administration bodies, foundations or associations, international organisms or NGOs due to donations or financed by non reimbursable loans;
  • vehicles used in sport competitions;
  • seized or brought under the law on private ownership of state and granted free of charge in accordance with legal provisions in force;

The state will offer an eco-voucher worth EUR 2,500 (12,000 lei) for the buying of electrical cars.

 
Rate(s) Structure

The value of the environmental stamp is calculated according to a special formula depending on the cylindrical capacity of the engine, on the pollution norm of the vehicle or type of the vehicle and the vehicle's age.

 
Tax due date

The  environmental stamp is paid at the first registration in Romania or at the transcription of the ownership of a vehicle.

 
Tax collector

 Environmental Fund Administration

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code ,

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