How to buy a car in Luxembourg and bring it to Romania: SNCA, documents and export

Yes, a private individual resident in Romania who buys for personal use and is not registered for VAT may buy a road-used M1 passenger car from Luxembourg. The safe decision is not to pay the deposit until the original documents, VAT tax position and transport method are clear. If you do not receive written confirmation that the plates and insurance are valid for the actual route, bring the car carried as a load on a vehicle transporter.

This guide does not cover moving residence, leasing, professional purchases, diplomatic arrangements, historic vehicles, substantial modifications or a car already registered in Romania.

What to check before the deposit

Compare the physical VIN with the purchase document and with both original parts of the Luxembourg certificate: grey Part I and yellow Part II. Identify the seller, check whether they are the last registered owner and have the right to sell; the contract or invoice must identify the vehicle, seller and buyer. A copy does not automatically replace an original later required by RAR or SPCRPCIV. If the VIN, ownership or an original cannot be matched unambiguously, stop payment. 1 2 3 4

Separate documentary evidence from the physical condition and administrative acceptance: registers show only recorded data, an inspection describes what was accessible at the time of checking, while RAR, the tax authority and SPCRPCIV decide the Romanian requirements. Luxembourg documents and the export certificate do not prove maintenance, every repair or current mechanical safety. 3 7 8 1

From 25 February 2026, Article 159(5²) requires the buyer of a means of transport to have the certificate concerning obligations to the local budget at their domicile, or electronic verification, and paragraph (6) provides for the nullity of acts concluded in breach of that rule. The sources do not clarify the territorial application or mechanics of a direct contract with a foreign seller. Before signing, ask your own competent local tax authority for written confirmation of the certificate or electronic verification for your case; do not assume the foreign contract is valid, void or exempt. 5 6 2

Sale, deregistration and export from Luxembourg

The sale for export must be notified to SNCA within five working days. On transfer, the former registration and conformity vignettes expire and the seller removes the plates. After deregistration, the car may not be driven until it is registered again. The seller may request the export certificate; after deregistration, the buyer may also request it with the original sales document or proof of ownership. The certificate assists export and registration, but does not confer permission to drive. 1 9

A non-resident buyer may apply for temporary export registration only if the last seller has an official address in Luxembourg. The file includes the contract or invoice, insurance from an insurer authorised in Luxembourg, registration and physical export plates. Its validity ends at the end of the third month after the current month. The SNCA page in German says filing is only at Sandweiler, while the French page says all three offices; confirm the office directly with SNCA before travelling, without treating either version as certain. 10 11

Any proportional refund of the annual road tax may be claimed by the seller after sale/deregistration if they meet the official conditions. It is not an automatic buyer discount; negotiate the final price separately. 1

How to bring the car safely

The LU–DE–AT–HU–RO corridor is only an editorial example. To drive the car on its wheels, obtain written confirmations for the export registration, ITP, owner, driver, exact dates, route and insurance cover in every state crossed. A temporary plate issued in Luxembourg is not automatically recognised everywhere. If a single stage remains undocumented, choose carriage with the vehicle carried as a load; select only one option in the budget. 10 12 13

VAT, RAR and CIV in Romania

For VAT purposes, the car is new if it has no more than 6,000 km OR if delivery takes place no more than six months after first registration. It is used only if it has more than 6,000 km AND delivery takes place more than six months later; equality at either threshold remains in the new-vehicle branch. For the intra-Community acquisition by a private individual not registered for VAT, the new vehicle for tax purposes is taxable in Romania at the standard rate of 21%. For a used vehicle exceeding both thresholds, additional acquisition VAT in Romania does not normally arise, but the invoice and price depend on the seller and the normal or margin scheme. Do not rely on a net price, deduction or automatic refund. 14 15 16

If the registration applicant is the same buyer making the intra-Community acquisition and is not registered for VAT, the file requires the ANAF VAT certificate showing that VAT has been paid or is not due. For a new vehicle for tax purposes, D301 and payment are completed before registration, no later than the applicable tax deadline. Supporting documents in foreign languages submitted to ANAF need authorised Romanian translations. The ANAF certificate is not the local tax clearance certificate; the branch described here is for the EU and is not the customs procedure for Switzerland. 2 17 18 15

For a used vehicle last registered in an EU state, RAR issues the vehicle identity document (CIV) directly only if EU type approval exists and the approved configuration has not been modified; otherwise, it may require individual approval. RAR carries out the technical check and authenticity certification. The CoC is compulsory in the WLTP branch specified by RAR, generally for vehicles manufactured after 31 August 2018; the year alone does not decide. 3 4 19

The authenticity check verifies identification elements and the previous document. The certificate serves one registration only and is valid for no more than 60 calendar days; it does not guarantee condition, civil ownership, absence of financing or complete history. 7 19

Local tax and registration

Declare the car to the competent local tax authority within 30 days from RAR issuing the CIV, not from the contract, then record the ownership document in the tax records. Submit the application to the SPCRPCIV competent for your domicile, with the ownership document recorded for tax purposes, identification, CIV, fees and, as applicable, the originals of foreign documents and plates. RCA in the name of the owner or authorised holder, ITP and authenticity certification must all be valid at registration itself; some checks may be electronic. Add the ANAF certificate only in the applicable intra-Community branch. 20 2 17 18 21

A Romanian resident may drive in Romania a vehicle with foreign plates for no more than 90 days from entry into the country and only while it is insured. The limit does not run from the contract, does not validate transit and does not extend plates, registration, ITP or insurance that expires earlier. 22

Romanian provisional authorisation is issued in the owner’s name, requires valid RCA for the named person and permits driving exclusively in Romania. The normal period is a maximum of 90 days, including cumulative shorter periods; if the foreign registration documents of a vehicle previously registered in another state are missing, the special branch is a maximum of five days. 17

Budget without an artificial total

On 10 September 2026, the registration certificate cost 49 lei and two standard type-A plates cost 52 lei. From 15 September, the certificate costs 76 lei and the provisional authorisation 25 lei; check the fee applicable at payment. Amounts for RAR, RCA, transport, translations, Luxembourg export and local tax depend on the case. Do not calculate a total while values remain to be determined, and do not add driving transport to carriage on a vehicle transporter. 21 23 24

Practical checklist

Frequently asked questions

Is it automatically used for VAT purposes?

No. It is new at no more than 6,000 km OR when delivery is no more than six months later. It is used above 6,000 km AND after six months; equality means new. 14, 15

Why is the ANAF certificate needed?

It shows the intra-Community buyer not registered for VAT that VAT has been paid or is not due. It is not the local tax clearance certificate. For a new vehicle, D301 and payment precede registration, by the tax deadline. 2, 17, 18, 15

When do the 30 days begin?

From the CIV issued by RAR, not from the contract. The ownership document must then be recorded with the local tax authority for registration. 20, 2

Can I return with Romanian provisional plates?

No, they are valid only in Romania and require RCA. The normal period is a maximum of 90 cumulative days; without the foreign documents, a maximum of five days. 17

Do the 90 days extend the plates?

No. It runs from entry into Romania, while the car is insured. Earlier expiry of the registration, plates, ITP or policy prevails. 22

Does a negative Auto-Pass prove a clean history?

No. Auto-Pass costs 42 lei with data, is valid for 60 days, and a negative result without data is free. It does not prove the complete foreign history; the obligation to provide Auto-Pass does not automatically fall on the foreign seller on the first direct import. 27, 28

Where do I submit the application?

Confirm before travelling: the German page says Sandweiler, the French page says three offices. The conflict does not establish a certain office. 10, 11

What are the CarAudit conditions?

Coverage is EUR 239 including VAT and travel, battery diagnostics +EUR 179, and the report in 48 hours after inspection, excluding weekends and public holidays. Confirm the date. Up to 270 points depend on access, a lift and a lawful test drive; no dismantling or faults arising later. 25, 26, 8

Inspection before commitment

For Luxembourg, CarAudit publishes a price of EUR 239, including VAT and the technician’s travel, plus optional battery diagnostics at EUR 179. The report is stated to be available within 48 hours after inspection, excluding weekends and public holidays. Coverage of up to 270 points depends on access to the vehicle, a lift and the lawful possibility of a test drive: it does not include dismantling, faults arising later, every test for each VIN or a complete history. The certificate is not a guarantee within the meaning of the Civil Code, and the service does not promise transport, RAR, taxation, registration or the absence of future problems. 25 26 8

For the car you have chosen in Luxembourg, request the inspection before the deposit. Confirm the location, date and access; the request does not guarantee availability or outcome and does not replace the documents, transport, RAR, taxation or registration. 25, 26, 8

Sources

1. Guichet.lu — selling a vehicle registered in Luxembourg
2. Bucharest Prefecture — vehicle-registration guidance
3. RAR — CIV for used vehicles last registered in the EU
4. RAR — documents for DOIIT activities
5. Romanian Tax Procedure Code, consolidated text — Article 159
6. Emergency Ordinance No. 7 of 24 February 2026
7. RAR — authenticity certification
8. CarAudit Romania — what we inspect
9. SNCA — selling a vehicle
10. SNCA — export plates, German-language page
11. SNCA — export plates, French-language page
12. Your Europe — Buying or leasing a car abroad
13. Your Europe — Buying or leasing a car abroad
14. Your Europe — VAT when buying or selling a car abroad
15. ANAF Brașov — VAT and vehicle acquisitions
16. ANAF — Romanian VAT rates
17. MAI Order No. 181/2024 — registration and provisional circulation
18. ANAF Order No. 1611/2022
19. RNTR 7 — authenticity and individual approval
20. Law No. 296/2020 — amendment to Article 471(3)
21. MAI service hub — vehicle registration
22. Emergency Ordinance No. 195/2002 — Article 82(4)
23. MAI Order No. 55/2025 — registration-plate tariffs
24. Buzău Prefecture — fee notice dated 2 September 2026
25. CarAudit Romania — home and order section
26. CarAudit Romania — frequently asked questions
27. RAR Auto-Pass — official service information
28. Law No. 142/2023 — RAR Auto-Pass