Amendments related to taxation concern passenger motor vehicles classified under commodity code TN VED 8703.
Among the main tax benefits provided by the new changes, the following can be highlighted:
- The sale of passenger motor vehicles by individuals (except for registered individual entrepreneurs and legal entities) will not be considered as an activity carried out on a systematic basis, even if an individual sells more than two vehicles within a calendar year;
- The sale of passenger motor vehicles will not be subject to income tax;
- Income from the sale of passenger motor vehicles is exempt from profit tax;
- The sale of passenger motor vehicles is not subject to value-added tax (VAT);
- The sale of passenger motor vehicles is exempt from sales tax.
Additionally, individuals (except for individual entrepreneurs) will not be required to pay taxes, penalties, and sanctions on income from the sale of motor vehicles received before January 1, 2026.
These measures are aimed at reducing the tax burden for citizens and entrepreneurs, as well as increasing the transparency of the automotive market.
