Individuals  

100% Electric Vehicles 

• 4.000 € Incentive for the acquisition or leasing of an electric, light passenger vehicle, whose value may not exceed €62,500, with VAT, until the limit of 1.300 vehicles or 5.200.000 €, through the Environment Fund (regulation);  
• 6.000 € Incentive for the acquisition or leasing of an electric, light goods vehicle, until the limit of 150 vehicles or 900.000 €, through the Environment Fund (regulation);  
• Exemption from the payment of ISV (vehicle Tax) – (subparagraph a) of no. 2 of article 2, of Annex I of the Motor Vehicle Tax Code; 
• Exemption from the payment of IUC (Road Tax) – (subparagraph e) of no. 1 of article 5, of Annex II of the Motor Vehicle Tax Code).  

Hybrid Vehicles  

• Reduction of 75% in the ISV for hybrid plug-in vehicles that have a minimum autonomy, in electric mode, of 50 kilometres and official emissions below 50 gCO2/km (no. 1 of article 8, of Annex I of the Motor Vehicle Tax Code). 
• Reduction of 40% in the ISV for hybrid vehicles that have a minimum autonomy, in electric mode, of 50 kilometres and official emissions below 50 gCO2/km (no. 1 of article 8, of Annex I of the Motor Vehicle Tax Code). 

Companies 

100% Electric Vehicles 

• 6.000 € Incentive for the acquisition or leasing of an electric, light goods vehicle, until the limit of 150 vehicles or 900.000 €, through the Environment Fund (regulation); 
• Exemption from Autonomous Taxation (no. 3 of article 88 of the IRC Code);  
• Exemption from the payment of ISV (subparagraph a) of no. 2 of article 2, of Annex I of the Motor Vehicle Tax Code);  
• Exemption from the payment of IUC (subparagraph e) of no. 1 of article 5, of Annex II of the Motor Vehicle Tax Code);  
• Deduct in its entirety the VAT associated to expenditure on the purchase, manufacture or import, to leasing and the transformation in electric or hybrid plug-in vehicles, of light passenger or mixed use electric or hybrid plug-in vehicles, when considered tourism vehicles, whose acquisition cost does not exceed 62 500 (euros). (subparagraph f) of no. 2 of article 21 of the VAT Code, with the value defined by no. 4 of article 1 of the Ordinance no. 467/2010, from 7 of July, altered by Law no. 82-D/2014 from 31 of December). 
• Deduct in its entirety the VAT associated to expenditure relating to electricity used in electric or hybrid plug-in vehicles (subparagraph h) of no. 2 of Article 21 of the VAT code). 
• It is accepted as expenses the depreciation of light passenger or mixed use vehicles, on the part related to the acquisition cost or up to the revaluation value of 62.500€ (subparagraph e) of no. 1 of article 34 of the Corporate Tax (IRC) Code, with the value being defined by no. 4 of article 1 of the Ordinance no. 467/2010, from 7 of July, altered by the Law no. 82-D/2014 from 31 of December).   

Hybrid Vehicles  

• Autonomous Taxation fees applicable upon the costs with hybrid plug-in vehicles that have a minimum autonomy, in electric mode, of 50 km and official emissions below 50 gCO2/km are of (no. 18 of article 88 of the IRC Code): 
  o    5 %, for vehicles with an acquisition cost below 27 500 (euros); 
  o    10 %, for vehicles with an acquisition cost equal to or above 27 500 (euros) and below 35 000 (euros); 
  o    17,5 %, for vehicles with an acquisition cost equal to or above 35 000 (euros). 
• Reduction of 75% in the ISV for hybrid plug-in vehicles that have a minimum autonomy, in electric mode, of 50 kilometres and official emissions below 50 gCO2/km (no. 1 of article 8, of Annex I of the Motor Vehicle Tax Code). 
• Reduction of 40% in the ISV for hybrid vehicles that have a minimum autonomy, in electric mode, of 50 kilometres and official emissions below 50 gCO2/km (no. 1 of article 8, of Annex I of the Motor Vehicle Tax Code). 
• Deduct in its entirety the VAT associated to expenditure on the purchase, manufacture or import, to leasing and the transformation in electric or hybrid plug-in vehicles, of light passenger or mixed use electric or hybrid plug-in vehicles, when considered tourism vehicles, whose acquisition cost does not exceed 50 000 (euro). (subparagraph f) of no. 2 of article 21 of the VAT Code, with the value defined by no. 4 of article 1 of the Ordinance no. 467/2010, from 7 of July, altered by Law no. 82-D/2014 from 31 of December). 
• Deduct in its entirety the VAT associated to expenditure relating to electricity used in electric or hybrid plug-in vehicles (subparagraph h) of no. 2 of Article 21 of the VAT code). 
• It is accepted as expenses the depreciation of light passenger or mixed use vehicles, on the part related to the acquisition cost or up to the revaluation value of 50.000€ (subparagraph e) of no. 1 of article 34 of the Corporate Tax (IRC) Code, with the value being defined by no. 4 of article 1 of the Ordinance no. 467/2010, from 7 of July, altered by the Law no. 82-D/2014 from 31 of December). 

State Support for Electric Mobility

To maintain some stability in charging prices in the national electric mobility network and promote the adoption of electric vehicles, the Government approved financial support for users of this type of vehicle. The support translates into a discount applicable to the cost of each charge registered in the national electric mobility network and assumes the value of € 0.1902 for each charge.

Support is given by the Environmental Fund to EMSPs, which must directly reflect in the amount charged to users and identify, clearly and unequivocally, in the invoices issued.