Cancan
The order, which entered force on Friday, says people not registered for VAT purposes who request the registration of an automobile newly-purchased inside the European Union must submit a „Certificate proving the payment of the value-added tax, for intra-community purchases of new vehicles,” issued by the National Fiscal Administration Agency.
In the case of used cars, the requesting person must present a document proving the car is not subject to VAT.
This rule does not apply to legal entities, whose registration for VAT purposes will be verified electronically, according to the new norms.