Question 1

Does the car loan-for-use agreement have to be notarised?

Accepted Answer

No. The agreement signed by the parties is valid without a notary (art. 1178 Civil Code). The authentic form or a certain date matters only if you want the owner to be able to demand the car's return directly through a bailiff, for example when the term expires (art. 2157 Civil Code).

Question 2

Who pays the RCA insurance, ITP inspection and vehicle tax?

Accepted Answer

As you agree in the contract. The Civil Code puts the costs of using the car on the borrower (art. 2151), and the vehicle tax is owed by the owner (art. 468 Tax Code). If the company pays costs that belong to the owner, ask your accountant about the tax treatment.

Question 3

Can the company deduct fuel for a car received on loan for use?

Accepted Answer

Yes. Costs of vehicles used by the company are deducted 50% or, if the car is used exclusively for the business, 100%, and the same goes for VAT (art. 25(3)(l) and art. 298 Tax Code). For 100%, exclusive use is proven with trip sheets.

Question 4

Can I lend a leased car?

Accepted Answer

Anyone who has the right to use a car may lend it, unless the law or a contract forbids it (art. 2147 Civil Code). For a leased car, check what the leasing contract says about who may use it and ask the lessor's consent if needed.

Question 5

Can I leave Romania with a borrowed car?

Accepted Answer

The Romanian Border Police stated that it does not request a power of attorney or a loan-for-use agreement for a car not registered in the driver's name. The countries you travel through may have other rules, so check with their diplomatic missions.

Question 6

How long can a car loan-for-use agreement last?

Accepted Answer

As long as you agree: until a fixed date or for an indefinite term. Without a term, the car is returned after the agreed use or, if the use is permanent or not specified, at the owner's request (art. 2155). The owner may ask for it earlier in case of an urgent and unforeseen need (art. 2156).

Question 7

What happens if the car is damaged?

Accepted Answer

The borrower is not liable for damage resulting solely from the agreed use, but is liable if the car was used for another purpose or after the return date (art. 2149 Civil Code). The handover report shows the car's initial condition, so fill it in carefully.

Question 8

Does the owner pay tax for a loan for use?

Accepted Answer

No, the loan for use is free of charge, so the owner has no income from the transfer of use. Exception: investments made by the borrower in the car are income of the owner, who declares them (norms to art. 84 Tax Code). Between a shareholder and their company, ANAF may check that the arm's length principle is observed (art. 11(4) Tax Code).

Car Loan-for-Use Agreement in Romania 2026 - Contract de Comodat Auto, Free Word and PDF Template between Individuals or from an Individual to a Company or PFA, Online Filling, No Notary Needed, Handover Report and Tax Deductibility