The mechanism provides for the administrative refund of car taxes until 2027. It was introduced in the summer of last year, but the methodological rules and the model of the necessary documents appeared only on April 24, 2023.
The EU Court of Justice decided to introduce this measure because the 1-year period established by the 2017 mechanism was too short.
Charges that can be recovered:
- special tax for cars and motor vehicles (provided by the old Fiscal Code)
- pollution tax for motor vehicles (provided by GEO 50/2008)
- tax for polluting emissions from motor vehicles (provided by Law 9/2012)
- the environmental stamp for motor vehicles (provided by GEO 9/2013).
The new mechanism will apply for 5 years from the appearance of GEO 93/2022, until June 29, 2027.
The refund of the money for the car tax and the related interest, between the time of payment of the tax and the time of the refund, must be submitted to ANAF.
The application must specify information such as the bank account where the tax will be refunded, as well as the identification data of the payer and the vehicle.
If the tax was paid by the leasing company, the refund request must be submitted by the owners who purchased the vehicles through the financial leasing system, only if the leasing contract has been completed.
The competent fiscal body will verify the payment made by the taxpayer, based on the identification number of the car/motor vehicle or the CNP/CUI of the taxpayer, as well as the other information presented in the application.
The legal deadline for resolving requests is 45 days from registration, it says avocatnet.ro.
If the data is not identified, the taxpayer will have to submit the information within 60 days.
After the refund of the amounts representing taxes, the competent central tax office will calculate the interest due to the taxpayer, in no more than 15 days from the date of the refund.
The interest due to the taxpayer is calculated on the amount to be refunded, which is multiplied by the number of days related to the period between the date of collection of the tax and the date of the actual refund and by the interest level of 0.02%/day.
