- The March 16, 2020 announcement was part of the initial movement restrictions during the pandemic, not a tax or accounting rule.
- Companies were required to pre-accredit employee transportation with the State Police via email and specific details for each vehicle.
- This mechanism was tied only to the state of emergency of that period and no longer applies today.
- The authority for such measures lies with the police and public health, not the General Directorate of Taxes, even though the notice was then also distributed through tax channels.
On March 16, 2020, in the early days of the pandemic restrictions, manufacturing companies and service enterprises that were permitted to continue operations were required to pre-accredit with the State Police the vehicles transporting their employees, whether buses or private cars.
From our daily work we see that when they hear about the “circulation permit” from 2020, some clients mistakenly think it was a tax obligation, or that something similar might still be required today. In fact, it was a public order and health measure, not a tax administration one.
What the March 2020 notice required
Accreditation of equipment with the police
Companies were required to email the State Police the employees' first and last names, the vehicle's license plate (bus or private car), the workplace they would be going to, and their travel schedule, while employees had to be equipped with protective gear. The email addresses used at that time were specific to that period and should not be used today, since the obligation itself no longer exists.
Why was it a police measure, not a tax one?
Although the notice was also conveyed through the channels of the General Directorate of Taxes, its basis was the joint order of the public order and health authorities during the state of emergency, not the tax legislation. This is why today you will no longer find any reference to it in the current tax guidelines.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsWhy does it matter today?
Today there is no similar obligation.
Currently, there is no requirement for employee transportation accreditation with the police. If in the future another state of emergency (health or otherwise) were declared, similar measures could be reinstated by the competent authorities, but this would be announced in due course, not through the current tax regulations.
How we handle this with our clients
When a client asks us about old notices like this, we help them clearly distinguish what constitutes a tax or accounting obligation that we handle, and what constitutes a public order or health measure that falls under other authorities.
Frequently asked questions
Do I need to accredit the employees' tools with the police today?
No. This requirement was specific to the initial period of pandemic restrictions in March 2020 and no longer applies.
Where can I find out if similar measures will be reinstated?
Through the official channels of the State Police and the Ministry of Health, not through the General Directorate of Taxes, since the matter is not fiscal.
