The initial registration fee may be refunded, including applicable interest at the rate of 0.02% for each day overdue. The new order of the Minister of Finance (1303/2023) was published in the Official Gazette. Fiscal consultant Adrian Benza made a brief analysis.

This new procedure is addressed to those taxpayers who did not meet the conditions of the previous legislation.

How to return the first registration fee

The interested taxpayer – the owner of the car on the day of payment of the tax upon the first registration submits a request for return to the fiscal authority under which it is registered, – says Adrian Benza.

The request will specify the account to which he wants to receive the refund and the identification details of the vehicle concerned.

Note: The procedure is broader and includes dealing with various practical issues that may arise, such as cars financed under leasing agreements, transfer of ownership of the car or unknown registration number of the car.

What else does the order contain?

The order accepts the following documents:

• Report on the settlement of the claim for restitution;

• The decision to satisfy the demand for the return of sums;

• Decision on refusal to satisfy the demand for refund of sums;

• Protocols on accrual of interest on sums;

• Receipt of payment planning;

• Records of restitution requests and amounts approved for restitution;

• Regulations on reimbursement of certain amounts;

• The procedure for rejecting a request for confirmation of an erroneously made payment;

• A centralized situation of decisions regarding the settlement of requests for the return of sums.

“As you know, for several years, the Romanian authorities have adopted legislation to refund the tax on the first registration of a car for the amounts paid by taxpayers after January 1, 2007, regardless of the official name of this tax and the method. calculation,” Benza recalls.

• It is likely that some taxpayers did not comply with the terms of the previous legislation and did not benefit from the refund of this tax, therefore, in the Official Gazette no. 646 dated 29.06.2022 GEO No. 93/2022 regarding reimbursement of the first registration fee, which regulates the new procedure for reimbursement of the fee to interested persons with the possibility of submitting a request for reimbursement within a maximum period of 5 years from the date of entry into force of the order, according to the date of June 29, 2027 .