Preliminary assessment of the fourth payment request of Romania

approving the Fiscal Code stipulating that any amendments to the tax rates will enter into force at the beginning of next fiscal year after their approval).

• • Nine Local Council Decisions mentioned in the Evidence table (points 6-14) of different

municipalities entered into force the date of their publication in accordance with Article 198(1) of the Administrative Code. By exemption, Tulcea Local Council Decision entered into force 30 days after its publication according to Article IV of the decision.

The primary objective of the legal acts is to boost the use of clean vehicles and fleet renewal achieved through increasing the number of zero-emission vehicles and scraping polluting vehicles, EURO 3 and below.

The two objectives are embedded in the legal framework defined by the above-mentioned legal acts (Evidence Nos. 2-15). In particular, the design of the schemes, the eligibility criteria, the financial and fiscal incentives, their structure and differentiated support for electric/hybrid/traditional vehicles and mandatory scrappage conditions attached to these schemes demonstrate that the legislation is aimed at boosting the use of clean vehicles and supporting fleet renewal.

The legal act(s) shall include financial and fiscal incentives to:

• - increase the number of zero-emission vehicles;

• - scrap polluting vehicles (EURO 3 or below)

                                    Financial incentives                   Fiscal incentives

Increase the number of zero-        Ministerial Order No. 323/2020,        Law No. 239/2025.
emission vehicles                   with all subsequent amendments.
                                                                           Nine Local Council Decisions
                                    Ministerial Order No. 1231/2025.       of different municipalities, as
                                                                           mentioned above.
Scrap polluting vehicles (EURO      Ministerial Order No. 323/2020,        Law No. 239/2025.
3 and bellow)                       with subsequent amendments.

Ministerial Order No. 1231/2025.

Ministerial Order No. 324/2020, with subsequent amendments.

Ministerial Order No. 2261/2022, with subsequent amendments.

As regards the financial incentives to increase the number of zero-emission vehicles, the Romanian authorities implemented two programmes providing financial incentives to increase the number of zero-emissions vehicles, namely the Rabla Plus Programme and the Programme on the Reduction of Greenhouse Gas Emissions in Transport (2025–2030). Both programmes provide financial incentives to purchase zero-emission vehicles and to scrap polluting vehicles (EURO 3 and below).

The Rabla Plus Ministerial Order approved the Rabla Plus Programme (Evidence No. 2).

Article 3(1)-(3) establishes the purpose of the programme, namely, to provide financial incentives from the Environment Fund, in the form of an eco-voucher, for the purchase of new electric or hybrid vehicles in exchange for the scrapping of used vehicles.

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