Legal provisions of COM(2024)154 -

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dossier COM(2024)154 - .
document COM(2024)154
date May 24, 2024


Article 1

By way of derogation from Article 168 of Directive 2006/112/EC, Romania is authorised to limit to 50 % the right to deduct the VAT on the purchase, intra-Community acquisition, importation, hire or leasing of motorised road vehicles as well as the VAT charged on expenditure related to those vehicles, where the vehicle is not used exclusively for business purposes.


Article 2

1. Article 1 shall not apply to motorised road vehicles with a maximum permissible laden mass of more than 3 500 kg or with more than nine seats including the driver’s seat.

2. Article 1 shall not apply to the following categories of motorised road vehicles:

(a) vehicles used exclusively for emergency services, for security, protection and courier services;

(b) vehicles used by sales agents and by purchasing agents;

(c) vehicles used for the transport of passengers for consideration, including taxi services;

(d) vehicles used for the supply of services for consideration, including hire or driving lessons provided by driving schools;

(e) vehicles used for hire or leasing;

(f) vehicles used as commodities for trading purposes.

Article 3

By way of derogation from Article 26(1), point (a), of Directive 2006/112/EC, Romania is authorised not to treat as a supply of services for consideration the private use by a taxable person or his staff or, more generally, for purposes other than those of his business, of a vehicle to which the restriction referred to in Article 1 of this Decision applies.

Article 4

Romania shall notify the national measures implementing the special measures for the derogations referred to in Articles 1 and 3 to the Commission.

Article 5

1. This Decision shall take effect on the date of its notification.

2. This Decision shall apply until 31 December 2026.

3. If Romania considers that an extension of the special measures laid down in Articles 1 and 3 is necessary, it shall submit a request for extension to the Commission by 31 March 2026, together with a report which includes a review of the percentage restriction applied on the right to deduct VAT on the basis of this Decision.

Article 6

This Decision is addressed to Romania.