Question 1

Does the drive from home to work count as working time?

Accepted Answer

As a rule, no. The Romanian Labour Code (art. 111) defines working time as the period in which the employee performs work and is at the employer's disposal. The exception recognised by the Court of Justice of the EU (case C-266/14) concerns employees without a fixed workplace: for them, the drive from home to the first client and from the last client back home is working time.

Question 2

Can I record the drive from home to the office as a business trip on the trip sheet?

Accepted Answer

As a rule, no. The Fiscal Code norms (point 68 (3) and (4)) treat commuting as personal use, except when public transport is missing or its timetable does not match working hours. If the car is also used for commuting, the deduction of VAT and car expenses is limited to 50%.

Question 3

What if the company administrator drives the company car from home?

Accepted Answer

The norms include administrators among employees. If there are no evident transport difficulties, the home – office drive is personal use and the car is no longer used exclusively for the business: the deduction of VAT and car expenses is limited to 50%.

Question 4

If I leave home straight for a client, is it a business trip?

Accepted Answer

Yes. Trips to clients, suppliers, branches, the bank, customs, the post office or the tax authorities are given as examples of use for the economic activity (point 68 (2)). Record the client's address and the actual purpose on the trip sheet.

Question 5

What must a trip sheet contain?

Accepted Answer

At least the vehicle category, the purpose and place of the trip, the kilometres driven and the company's own consumption norm (point 68 (2)). Real addresses and actual purposes make it credible; generic places and vague purposes can be challenged in an inspection.

Question 6

Are stamps or signatures from the destination mandatory?

Accepted Answer

No, the norms do not require them. They are, however, extra evidence that the trip was made for the business. In FoiParcursAuto you can download the trip sheet by day, with a confirmation box (name, signature, stamp) for each trip.

Question 7

If I apply the 50% deduction, do I still need a trip sheet?

Accepted Answer

For VAT, the norms state that a company applying the limited 50% deduction does not have to prove the use of the car with a trip sheet (point 68 (4)). For the full 100% deduction, the trip sheet is mandatory.

Question 8

Is an accident on the way to work a work accident?

Accepted Answer

Yes, it is treated as a work accident (a commuting accident) if it happened during the time and on the normal route from home to the workplace and back (Law 319/2006, art. 30 (1) g)). This does not make the commute working time and does not change the VAT rules.

Business Travel vs Commuting in Romania - Working Time, 50% VAT Deduction and the Trip Sheet