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Taxes & costs

How to buy a car in Poland and bring it to Romania: history, PCC and export

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.

Decision before payment
SituationDecisionWhy
Mismatched VIN, seller or originalsStop paymentA registry report does not replace contractual ownership 4, 5
Private sale, car is in PolandClarify PCC before the contract2% may be due; VAT and exemptions may change the outcome 6, 7
Recognition or insurance is not proved for the entire routeChoose a vehicle transporterPolish temporary plates do not guarantee PL–SK–HU–RO transit 5, 8
The approved configuration has been modifiedAsk RAR for classificationIndividual 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.

Transport options
StageVerified conditionAction
Export from PolandTemporary export registration and exit declarationConfirm the competent office; maximum 30 days from issue 5
Polish extensionClarification of registration is necessaryOne 14-day extension only; do not treat it as an automatic right of transit 5
Driving PL–SK–HU–ROPlates, document, periodic roadworthiness inspection, driver, territory and insurance details valid in every countryTravel on the road only with confirmations for the actual route and days 8, 14
Transport with the vehicle carried as a loadAny transit stage remains undocumentedUse 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.

Budget and costs
ItemAmountCondition
Car priceTo be determinedContract or invoice 4, 5
PCC in Poland2% of market valueOnly in the taxable private-sale branch, after exclusions and exemptions 6, 7
Polish export formalities and insuranceTo be determinedAccording to office, duration and cover 5, 8
Carriage on a vehicle transporter from Poland to RomaniaTo be determinedThe only transport option included in the budget 14
RAR and translationsTo be determinedAccording to the vehicle file and classification 1, 11
RAR Auto-Pass42 leiIf the register has data; the no-data statement is free 19
CarAudit inspection in Poland239 EURVAT and travel included; confirm the locality, date and purpose 20, 21
Battery diagnostics+179 EURAdditional option with the CarAudit inspection 20, 21
Registration certificate49 leiValid on 10–14 September 2026; with two plates, subtotal capped at 101 lei 18, 22, 23
Registration certificate76 leiFrom 15 September 2026; with unchanged plates, subtotal capped at 128 lei 22, 23
Two standard type-A plates52 lei26 lei each; a partial cost, not the total registration cost 22
Provisional authorisation25 leiFee from 15 September 2026, only if necessary 23
RCA, local tax and repairsTo be determinedAccording to vehicle, domicile and quote 16, 18

Working checklist

Keep evidence of every step; one check does not make up for a missing document.

Practical checklist
ActionWhenStatus
Confirm the buyer’s local tax clearance certificate or electronic verificationBefore signing the Polish contract 12, 13, 10To check
Run Historia Pojazdu and compare the VIN, seller and originalsBefore the deposit 4, 5To check
Inspect physically and mark inaccessible points as uncheckedBefore final payment 4, 3To check
Determine the PCC branch according to seller, VAT, place of sale and exemptionsBefore the contract; if due, within 14 days from the contract 6, 7To check
Order a vehicle transporter or fully document PL–SK–HU–RO transitBefore collecting the car 8, 14To check
Prepare the original documents, CIV, technical check and RAR authenticity certificationAfter arrival in Romania 1, 11, 2To check
Obtain the ANAF VAT certificate and required authorised translationsAfter the intra-Community acquisition and before registration 17, 24To check
Declare the car to the local tax authority and record the ownership documentWithin 30 days from the date RAR issues the CIV 15, 10To check
Submit the complete file, with RCA and the Polish originalsAfter local tax registration 10, 16, 18To 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

  1. RAR — CIV for used vehicles last registered in the EU
  2. RAR — authenticity certification
  3. CarAudit Romania — what we inspect
  4. Gov.pl — checking a vehicle’s history
  5. Polish Ministry of Infrastructure — vehicle registration
  6. ELI — consolidated Act on tax on civil-law transactions, Dz.U. 2026 poz. 191
  7. Polish Ministry of Finance — PCC information, rates and exemptions
  8. Your Europe — Buying or leasing a car abroad
  9. RNTR 7 — authenticity and individual approval
  10. Bucharest Prefecture — vehicle-registration guidance
  11. RAR — documents for DOIIT activities
  12. Romanian Tax Procedure Code, consolidated text — Article 159
  13. Emergency Ordinance No. 7 of 24 February 2026
  14. Your Europe — Buying or leasing a car abroad
  15. Law No. 296/2020 — amendment to Article 471(3)
  16. MAI Order No. 181/2024 — registration and provisional circulation
  17. ANAF Order No. 1611/2022
  18. MAI service hub — vehicle registration
  19. RAR Auto-Pass — official service information
  20. CarAudit Romania — home and order section
  21. CarAudit Romania — frequently asked questions
  22. MAI Order No. 55/2025 — registration-plate tariffs
  23. Buzău Prefecture — fee notice dated 2 September 2026
  24. ANAF Brașov — VAT and vehicle acquisitions
  25. Your Europe — VAT when buying or selling a car abroad
  26. ANAF — Romanian VAT rates
  27. Emergency Ordinance No. 195/2002 — Article 82(4)
  28. Law No. 142/2023 — RAR Auto-Pass

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