Question 1

Is the trip sheet mandatory for a PFA in Romania?

Accepted Answer

Not in itself, but without it a PFA in the real system deducts only 50% of the car costs (art. 68 para. 7 letter k), and a VAT-registered PFA deducts only 50% of the VAT (art. 298). The trip sheet is the condition for 100%. On an income norm, without VAT, it has no tax effect.

Question 2

Can I use my personal car in the PFA?

Accepted Answer

Yes. Goods used in the business are entered in the inventory register and become part of the business assets. In practice a loan-for-use (comodat) contract is signed. Operating costs are deducted under the 50% or 100% rule, but depreciation of the personal car is not deductible (art. 68 para. 7 letter k¹).

Question 3

I have two cars in the PFA. Can I deduct both?

Accepted Answer

Operating, maintenance and repair costs are deductible, within the limit, for at most one car per person, owner or associate member (art. 68 para. 5 letter j).

Trip Sheet for PFA and Sole Traders in Romania 2026 - When It Is Required, the 50% Rule, One Car per Person, Personal Car, Depreciation, What You Lose Without It