After January 1, 2007, people who were not registered for VAT purposes, including individuals, were compelled to effectively pay VAT for means of transportation purchased within the community.
"Practice, however, proved that in most situations VAT was not paid for these inner-community purchases. Therefore, legislative measures are imperative to make sure that VAT is paid for such acquisitions," said the substantiation note of a draft emergency ordinance amending the Fiscal Code.
For new means of transportation, any person in Romania owes VAT. People who are not registered for VAT purposes, including individuals, need to perform effective payment.