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Law 9/2012 on the motor vehicle emission tax
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Part I of Official Gazette No. 17, 10 January 2012
THE ROMANIAN PARLIAMENT HEREBY PASSES THE FOLLOWING LAW
Article 1 - (1) This law establishes the legal framework governing the motor-vehicle pollution tax,
hereinafter referred to as “the tax”.
- (2) The revenues collected based on this tax shall be deposited in the budget of the
Environment Fund and shall be managed by the Environment Fund Administration, in order to
finance programmes and projects for environmental protection.
Article 2 - For purposes of this Regulation, the terms and expressions below have the following
meanings:
a) new vehicle - any vehicle that was not registered previously;
b) RNTR 2 - Regulations for type approval and issue of the motor vehicle identity card, as
well as type approval of products used - RNTR 2, approved by Order No. 211/2003 of the Minister
of Public Works, Transportation and Housing, as subsequently amended and completed;
c) RNTR 7 - Regulations on individual homologation, issue of the identity card and the
authenticity certification of vehicles - RNTR 7, approved by Order of the Ministry of Public Works,
Transportation and Housing No. 2132/2005, as subsequently amended and completed;
d) removal from the national fleet - any action that results in writing off the registered
vehicle, except for decommissioning (scrapping) and dismantling;
e) competent tax authority - the territorial tax authority in whose records the taxpayer is
registered;
f) taxpayer - any natural person or legal entity that finds itself in one of the situations
indicated under Article 4;
g) used vehicle - any vehicle that was registered previously;
h) registration - the administrative operation consisting of recording in the books of the
competent authorities, according to the laws in force, the title to property of a vehicle, by its first
owner in Romania, and granting the registration certificate and the registration number;
i) first transcription of the title to property - the first transfer of the title to property on
the used vehicle, made after the time when this Law took effect, in accordance with Article 11
paragraph (2), letter b) of Government Emergency Ordinance No. 195/2002 on the traffic on public
roads, republished, as subsequently amended and completed;
j) special tax for passenger cars and motor vehicles - the tax provided for in Article 214
of Law 571/2003 on the Tax Code, as subsequently amended and completed, in force until 1 July
2008;
k) motor-vehicle pollution tax - the tax, as stipulated by Government Emergency Ordinance
No. 50/2008 for the establishment of the motor-vehicle pollution tax, approved by Law 140/2011;
l) tax - represents the amount owed by the taxpayer for pollutant emissions from vehicles
included in the M1, M2, M3, and N1, N2, N3 categories.
Article 3 - (1) The tax is applicable to vehicles included in the M1, M2, M3 and N1, N2, N3
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