Tax & Revenue DOUE Importance: 2/10

Romania can continue limiting VAT deduction on company vehicles

05 Nov 2026 0 views
Who is affected:
Companies and self-employed individuals with business activity in Romania using company vehicles

Summary

The EU extends authorization to Romania to restrict VAT deduction on unused vehicles not exclusively for business purposes. This special measure extends beyond 2024.

Detailed analysis PRO

The EU Council amends Implementing Decision 2024/1641 to extend the authorization granted to Romania allowing it to apply special exception measures to general VAT rules. Specifically, Romania can continue limiting the right to deduct VAT incurred on the acquisition and use of motor vehicles when not exclusively intend…

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Full official title

OJ:L_202602495: Decisión de Ejecución (UE) 2026/2495 del Consejo, de 29 de octubre de 2026, por la que se modifica la Decisión de Ejecución (UE) 2024/1641 en lo que respecta a la prórroga de la autorización otorgada a Rumanía para aplicar medidas especiales de excepción al artículo 26, apartado 1, letra a), y al artículo 168 de la Directiva 2006/112/CE relativa al sistema común del impuesto sobre el valor añadido

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Affected sectors

Self-employed SMEs Transport

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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