Deregistration of means of transport*

Details

The tax on means of transport is owed for the entire fiscal year by the person who holds ownership rights over a means of transport registered in Romania as of December 31 of the previous fiscal year and ceases to be owed starting January 1 of the following fiscal year in the following situations:

a) transfer of ownership of the means of transport;

b) deregistration of the means of transport from circulation; or

c) deregistration of legal entity taxpayers from the fiscal records, including from the Register provided for at point 101, as a result of the issuance of a bankruptcy procedure closure decision;

d) change of the taxpayer's fiscal domicile to another administrative-territorial unit, in which case the taxpayer is required to submit a tax declaration to this effect, both to the tax authority where the previous fiscal domicile was registered and to the tax authority where the new fiscal domicile is established, within 30 days from the occurrence of this situation.

*

Entitled persons

Regulated professions

Required documents

Denumire

Descriere

Obligatoriu

Semnătură digitală

Tip document

Descarcă

-

Tax declaration*

Descarcă

Formular tipizat

obligatoriu cu semnatură digitală disponibil și prin OOTS

*

The act of alienation*

Descarcă

Scanned document

obligatoriu cu semnatură digitală disponibil și prin OOTS

It can be: contract of alienation - acquisition of a means of transport, deregistration certificate, deed of donation; fiscal invoice; certificate of inheritance; court rulings (with the mention final and irrevocable) or other documents from which it appears that the means of transport is no longer the property of the taxpayer;*

The vehicle identity card issued by R.A.R.*

Descarcă

Scanned document

obligatoriu cu semnatură digitală disponibil și prin OOTS

In scanned form, in pdf file format, with the handwritten note "Certified true copy" endorsed by the seller and signed with an electronic signature by the taxpayer making the declaration.*

The taxpayer's identity document*

Descarcă

Scanned document

obligatoriu cu semnatură digitală disponibil și prin OOTS

In scanned form, in pdf file format, with the handwritten mention "Certified true to the original" assumed by the seller and signed with an electronic signature by the taxpayer making the declaration.*

The identity document of the acquirer*

Descarcă

Scanned document

obligatoriu cu semnatură digitală disponibil și prin OOTS

In scanned form, in a pdf file format, with the handwritten note "Certified as a true copy of the original" endorsed by the seller and signed with an electronic signature by the taxpayer who declares.*

Certificate of registration*

Descarcă

Scanned document

obligatoriu cu semnatură digitală disponibil și prin OOTS

In scanned form, in a pdf file format, with the handwritten mention "Certified true to the original" assumed by the seller and signed with an electronic signature by the taxpayer who declares.*

Consent for the processing of personal data*

Descarcă

Formular tipizat

obligatoriu cu semnatură digitală disponibil și prin OOTS

Issued documents

Denumire

Tip document

Descarcă

-

Removal from records of the means of transport*

obligatoriu cu semnatură digitală disponibil și prin OOTS

Fees