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Information regarding some changes in the calculation of annual tax on used vehicles including luxury ones

The Instruction of the Ministry of Finance and Economy No. 14, dated 30/04/2018 “On some addenda and amendments to the instruction No. 26, dated 4/9/2008, “On national taxes”, as amended has entered into force and published in the Official Journal No. 65, dated 07/05/2018, where some changes have been made in the calculation of taxes on the used transport vehicles, including the luxury ones.

Among others, the coefficients have been defined according to the seniority for the calculation of the annual tax for used vehicles, by respectively substituting both tables that classified vehicles depending on the type of fuel.

There is a change in the capacity definition on those considered luxury vehicles that from 4+1 pass to 6+1, and by maintaining unchanged the other technical parameters like:

  1. the cylinders equal or larger than 3000 cm3; or
  2. the value/price equal or higher than ALL 5,000,000.

The application of the yearly tax of luxury vehicles remains the same, which is an annual tax, for every calendar year and has a validity of 365 days, despite the moment when it is paid.