The question on what is the use of company car tax treatment in Romania, and how should companies approach it in practice is a common one among employers. Especially among those who allow their employees to use the company cars not only for the purpose of performing their job, but also for personal purposes. In such cases, the tax treatment that should be applied to the use of company cars and the related expenses is different from those in which the employees use the cars strictly for the purpose of carrying out their day-to-day jobs.
In many cases however, employers either do not know the correct tax treatment that should be applied, or the situations in practice are so diverse and specific, that the legislation does not cover them all, thus leaving room for interpretations.
In this article we describe the situations in which the use of company vehicles is taxed as employee benefit, and how should the Romanian tax law provisions be applied in those situations.
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