A practical guide for the Romanian buyer: what to check before the deposit, when PCC may arise, how to choose transport and what follows at RAR, ANAF and SPCRPCIV.
Yes. For a private individual resident in Romania and not registered for VAT, the decision is made before the deposit: confirm ownership, originals and condition, clarify PCC and choose transport on the basis of the documents. Registers show recorded information, an inspection shows the condition accessible during the check, and RAR, the tax authority and SPCRPCIV determine Romanian requirements; no check replaces another. 1 2 3
The decision before the deposit
A discrepancy in the VIN, identity or ownership is resolved before money changes hands.
| Situation | Decision | Why |
|---|---|---|
| Mismatched VIN, seller or originals | Stop payment | A registry report does not replace contractual ownership 4, 5 |
| Private sale, car is in Poland | Clarify PCC before the contract | 2% may be due; VAT and exemptions may change the outcome 6, 7 |
| Recognition or insurance is not proved for the entire route | Choose a vehicle transporter | Polish temporary plates do not guarantee PL–SK–HU–RO transit 5, 8 |
| The approved configuration has been modified | Ask RAR for classification | Individual approval may become necessary 1, 9 |
Documents and history from Poland
Request the registration number, VIN and date of first registration, then run the free Historia Pojazdu check. Compare CEP identity, theft/deregistration, inspections, the type and number of owners, and mileage records with the original document, the seller, the contract or invoice, and the physical VIN. 4 5
The report is informative: mileage records from inspections begin in 2014, and external risks appear only where data exist. A blank field, no alert or the PDF does not prove clean title, complete history or current condition. 4
Obtain the signed contract or invoice, the original registration document and the chain of ownership up to the seller. Check their identity and right to sell. Missing originals, a different seller, a mismatched VIN or unresolved theft/deregistration stop payment; copies do not universally replace the originals required by RAR or SPCRPCIV. 4 5 10 11
Compare the history and invoices with a cold start, diagnostics, the accessible underside, corrosion, repairs, wheel alignment, tyres and brakes. Inaccessible points remain “unchecked”; Polish origin does not prove a defect. 4
Taxes to clarify before signing
Romanian residence does not exclude PCC if the car is in Poland at the time of sale. In an ordinary taxable private sale, the buyer owes 2% of the market value and generally declares/pays it within 14 days from when the tax liability arises — the contract in this branch. First check the exclusion for a VAT-subject transaction and exemptions, including the base of no more than 1,000 PLN; do not automatically apply PCC to a dealer’s invoice. 6 7
From 25 February 2026, Article 159(5²) requires the buyer’s certificate regarding obligations to the local budget at their domicile or electronic verification; paragraph (6) links a breach of paragraphs (5) and (5²) to nullity of the deed. The text does not clarify the territory or a contract with a foreign seller. Before signing, confirm the concrete solution with the local tax authority, without stating here that the foreign contract is valid, null or exempt. 12 13 10
Transport from Poland to Romania
The budget uses carriage on a vehicle transporter. Driving on the road requires evidence for the date, buyer, driver and PL–SK–HU–RO route.
| Stage | Verified condition | Action |
|---|---|---|
| Export from Poland | Temporary export registration and exit declaration | Confirm the competent office; maximum 30 days from issue 5 |
| Polish extension | Clarification of registration is necessary | One 14-day extension only; do not treat it as an automatic right of transit 5 |
| Driving PL–SK–HU–RO | Plates, document, periodic roadworthiness inspection, driver, territory and insurance details valid in every country | Travel on the road only with confirmations for the actual route and days 8, 14 |
| Transport with the vehicle carried as a load | Any transit stage remains undocumented | Use a vehicle transporter and budget only for this option 14 |
Temporary export registration requires a declaration that the vehicle will leave Poland and is valid for no more than 30 days from issue. The single 14-day extension serves only to clarify registration; it does not automatically extend the journey. Confirm the office and file for the buyer and the place of purchase/collection. 5
A Polish plate does not prove transit permission or insurance in SK, HU and RO. If recognition, the periodic roadworthiness inspection, the driver, territory or policy details are not confirmed in each country, use a vehicle transporter; do not budget for both options. 8 14
RAR, ANAF and registration in Romania
RAR issues the vehicle identity document (CIV) directly for a vehicle last registered for use in Poland only if it has EU type approval and an unmodified configuration; otherwise, it may require individual approval. RAR carries out the technical check and authenticity certification. A CoC is compulsory only in the WLTP branch indicated by RAR, generally after 31 August 2018; the year alone does not decide. 1 11 9
The authenticity certificate checks identification and the foreign document, serves a single registration and is valid for a maximum of 60 days from issue. It does not prove ownership, absence of finance, condition or complete history. 2 9
Declare the vehicle to the local tax authority within 30 days from issue of the CIV, not from the contract, and record the ownership document. At the SPCRPCIV competent for your domicile, submit, as applicable, the fiscally recorded document, identity document, CIV, RCA in the name of the owner/authorised holder, valid ITP and authenticity certification, fees, original Polish documents and plates, and the intra-Community ANAF certificate. Some checks may be electronic. 15 10 16 17 18
Budget without a misleading total
“To be determined” does not mean zero. Keep dated options separate and do not total them until every applicable entry is known.
| Item | Amount | Condition |
|---|---|---|
| Car price | To be determined | Contract or invoice 4, 5 |
| PCC in Poland | 2% of market value | Only in the taxable private-sale branch, after exclusions and exemptions 6, 7 |
| Polish export formalities and insurance | To be determined | According to office, duration and cover 5, 8 |
| Carriage on a vehicle transporter from Poland to Romania | To be determined | The only transport option included in the budget 14 |
| RAR and translations | To be determined | According to the vehicle file and classification 1, 11 |
| RAR Auto-Pass | 42 lei | If the register has data; the no-data statement is free 19 |
| CarAudit inspection in Poland | 239 EUR | VAT and travel included; confirm the locality, date and purpose 20, 21 |
| Battery diagnostics | +179 EUR | Additional option with the CarAudit inspection 20, 21 |
| Registration certificate | 49 lei | Valid on 10–14 September 2026; with two plates, subtotal capped at 101 lei 18, 22, 23 |
| Registration certificate | 76 lei | From 15 September 2026; with unchanged plates, subtotal capped at 128 lei 22, 23 |
| Two standard type-A plates | 52 lei | 26 lei each; a partial cost, not the total registration cost 22 |
| Provisional authorisation | 25 lei | Fee from 15 September 2026, only if necessary 23 |
| RCA, local tax and repairs | To be determined | According to vehicle, domicile and quote 16, 18 |
Working checklist
Keep evidence of every step; one check does not make up for a missing document.
| Action | When | Status |
|---|---|---|
| Confirm the buyer’s local tax clearance certificate or electronic verification | Before signing the Polish contract 12, 13, 10 | To check |
| Run Historia Pojazdu and compare the VIN, seller and originals | Before the deposit 4, 5 | To check |
| Inspect physically and mark inaccessible points as unchecked | Before final payment 4, 3 | To check |
| Determine the PCC branch according to seller, VAT, place of sale and exemptions | Before the contract; if due, within 14 days from the contract 6, 7 | To check |
| Order a vehicle transporter or fully document PL–SK–HU–RO transit | Before collecting the car 8, 14 | To check |
| Prepare the original documents, CIV, technical check and RAR authenticity certification | After arrival in Romania 1, 11, 2 | To check |
| Obtain the ANAF VAT certificate and required authorised translations | After the intra-Community acquisition and before registration 17, 24 | To check |
| Declare the car to the local tax authority and record the ownership document | Within 30 days from the date RAR issues the CIV 15, 10 | To check |
| Submit the complete file, with RCA and the Polish originals | After local tax registration 10, 16, 18 | To check |
Documents or conditions still need checking. Do not treat the file as complete.
Frequently asked questions
When is the car “new” for VAT purposes?
It is new for VAT purposes if it has no more than 6,000 km OR is delivered no more than six months after first registration; equality at either threshold remains in the new branch. It is used only if it has more than 6,000 km AND delivery takes place more than six months later. For a private individual not registered for VAT, the intra-Community acquisition of the new vehicle is taxable in Romania at the standard rate of 21%. For a vehicle exceeding both thresholds, additional Romanian acquisition VAT generally does not arise, but the invoice depends on the seller and the normal or margin scheme; do not assume a net price, deduction or automatic refund. 25, 24, 26
What is the ANAF certificate required for registration?
If the applicant is the private individual not registered for VAT who made the intra-Community acquisition, the certificate confirms VAT paid or that it is not due. For the vehicle new for VAT purposes, D301 and payment are dealt with before registration, no later than the tax deadline set for the acquisition event. Foreign documents submitted to ANAF have authorised Romanian translations. This certificate differs from the buyer’s local tax clearance certificate and is not a customs procedure for Switzerland. 10, 16, 17, 24
Do I always pay 2% PCC in Poland?
No. PCC is assessed for a car located in Poland and, in an ordinary taxable private sale, the buyer owes 2% of the market value, normally within 14 days from the contract. A VAT-subject transaction and statutory exemptions may change the result; this includes the exemption where the base does not exceed 1,000 PLN. Check the invoice, seller status, place of sale and value before calculating. 6, 7
When do the 30 days for the tax declaration in Romania start?
For a vehicle acquired abroad, the deadline starts on the day RAR issues the CIV. It does not start when the contract is signed. Within these 30 days, the owner declares the vehicle to the competent local tax authority, and the ownership document must be recorded in the tax records for registration. 15, 10
Can I use Romanian provisional plates outside Romania?
No: Romanian provisional authorisation permits driving only in Romania, is issued in the owner’s name and requires valid RCA. The normal period is a maximum of 90 days from issue, including cumulative shorter periods; if the foreign documents of a car previously registered in another state are missing, the special branch is a maximum of five days from issue. Separately, the 90-day limit for a resident’s vehicle with foreign plates runs from entry into Romania and only while insurance remains valid; it does not extend the plate, registration, periodic roadworthiness inspection or policy that expires earlier, and does not validate international transit. 16, 27
Does an RAR Auto-Pass with no data prove that the car is clean?
No. Auto-Pass shows only the data existing in the RAR register. It costs 42 lei when data exist and is valid for 60 days from issue; when no data exist, the no-data document is free, but it does not prove that the external history is clean or complete. The statutory handover obligation concerns vehicles registered, recorded or placed on the market in Romania and does not automatically transfer to the Polish seller on the first direct import. 19, 28
Is Historia Pojazdu an official certificate of ownership?
No. It is a free check of recorded information, not a certificate of title or a guarantee of condition. External data appear only if available, and the informative PDF does not replace the contract or invoice, chain of ownership, original registration document and physically verified VIN. 4, 5
Can CarAudit inspect a selected car in Poland?
Poland is within the published coverage, and the displayed fee is 239 EUR including VAT and the technician’s travel; battery diagnostics are +179 EUR. The report is stated to be available within 48 hours from the inspection, a period that starts at the inspection and excludes weekends and public holidays. Availability and scope must be confirmed for the specific locality, date and VIN. The inspection covers up to 270 points depending on access, a lift and the legal test-drive conditions; it does not involve dismantling, does not cover faults arising later and the certificate is not a civil warranty. The service does not promise complete history, transport, RAR, taxes or registration. 20, 21, 3
If you have chosen a car in Poland, you can request an independent inspection before the deposit. Confirm the locality, date, access and exact purpose in the order: availability and the outcome are not guaranteed, and the inspection does not include transport, RAR formalities, taxes or registration and does not constitute a civil warranty. 20, 21, 3
Sources
- RAR — CIV for used vehicles last registered in the EU
- RAR — authenticity certification
- CarAudit Romania — what we inspect
- Gov.pl — checking a vehicle’s history
- Polish Ministry of Infrastructure — vehicle registration
- ELI — consolidated Act on tax on civil-law transactions, Dz.U. 2026 poz. 191
- Polish Ministry of Finance — PCC information, rates and exemptions
- Your Europe — Buying or leasing a car abroad
- RNTR 7 — authenticity and individual approval
- Bucharest Prefecture — vehicle-registration guidance
- RAR — documents for DOIIT activities
- Romanian Tax Procedure Code, consolidated text — Article 159
- Emergency Ordinance No. 7 of 24 February 2026
- Your Europe — Buying or leasing a car abroad
- Law No. 296/2020 — amendment to Article 471(3)
- MAI Order No. 181/2024 — registration and provisional circulation
- ANAF Order No. 1611/2022
- MAI service hub — vehicle registration
- RAR Auto-Pass — official service information
- CarAudit Romania — home and order section
- CarAudit Romania — frequently asked questions
- MAI Order No. 55/2025 — registration-plate tariffs
- Buzău Prefecture — fee notice dated 2 September 2026
- ANAF Brașov — VAT and vehicle acquisitions
- Your Europe — VAT when buying or selling a car abroad
- ANAF — Romanian VAT rates
- Emergency Ordinance No. 195/2002 — Article 82(4)
- Law No. 142/2023 — RAR Auto-Pass



