1. Order no. 868/1.303/2023 of the minister of environment, water, and forests and of the minister of finance for the approval of the Methodological Norms for the application of the Government Emergency Ordinance no. 93/2022 regarding the refund of the amounts representing the special tax for cars and motor vehicles, the pollution tax for motor vehicles, the tax on pollutant emissions from motor vehicles, and the environmental stamp for motor vehicles, as well as the model and content of some forms, published in the Official Gazette no. 342 of April 24th, 2023.
The main provisions:
Taxpayers who have paid:
– the special tax for cars and motor vehicles,
– the pollution tax for motor vehicles, or, as the case may be,
– the environmental stamp for motor vehicles
and who have not benefited from a refund may apply for a refund, irrespective of the date on which the tax was paid, through administrative channels, by submitting a request to the competent central fiscal body (NAFA).
Note: The taxpayer’s right to claim a refund arises on the date of entry into force of Emergency Ordinance No. 93/2022, i.e., on June 29th, 2022, regardless of the date on which the tax was paid, and the refund application must be submitted within 5 years of that date.
Important: The state will also pay the interest related to the amounts paid, calculated from the date they were collected until the date of the refund. The interest rate is 0.02% for each day of delay.
The refund of the amounts is made based on the application submitted by the taxpayer to the central fiscal body responsible for managing and supervising the taxpayer. The application must include the bank account to which the amount due to the taxpayer is to be returned, as well as details of the identification data of the payer and the identification data of the vehicle, respectively the brand, type/variant, registration number and identification number, for which the refund of the amounts is requested.