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Clear answers to the most frequently asked questions about operational leasing, car rentals and tax advantages. Didn't find what you were looking for? Contact us directly.

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Operational Leasing

16 questions

Financial Leasing is a way of purchasing a vehicle — it is paid
the full cost of the vehicle, plus interest, plus unpredictable monthly costs with
maintenance, insurance, tires, etc. At the end of the contract, the customer becomes
the owner of the vehicle.

Operational Leasing it is a long-term rental. The customer pays monthly
a fixed rate that only includes the use of the asset and related services (RCA, CASCO,
maintenance, roadside assistance). At the end of the contract, the customer returns the car
and can contract a new one.

In short: with financial leasing BUY NOW the car in installments. With leasing
operational use the car by paying a fixed monthly rent, without worrying about costs
additional.

  • Pay a monthly installment fix — forecast and control the company's cashflow
  • Advance 0 possible — do not immobilize financial resources in the car fleet
  • Don't purchase the vehicle — just pay for use, don't record the asset on the balance sheet
  • At the end of the contract return the vehicle — you have no residual value risk
  • All services are managed by AMS Group — without the risk of price increases for insurance or maintenance
  • You focus on the company's core business and outsource activities related to the car park

A single fixed monthly rate includes:

  • car (new or used)
  • Third party liability insurance — motor third party liability
  • vignette
  • Local taxes and fees
  • CASCO insurance — full coverage against damage and theft
  • Complete maintenance — overhauls, oil changes, replacement of wear parts
  • Roadside assistance throughout the duration of the contract

There are no hidden costs or surprises. You know exactly how much you pay each month.

Operational leasing is available for:

  • Legal entities (SRL, SA, etc.)
  • PFA (Authorized Natural Persons)
  • Liberal professions: lawyers, notaries, doctors, accountants
  • Newly established companies (0-24 months old)
  • Fleets of any size (from 1 vehicle)

Not available for: individuals, ride-sharing (Uber, Bolt), courier companies, security and protection, rescue/ambulance, firefighters.

Exception: Cars used exclusively for management, administration or business travel are accepted even for excluded categories

According to the legislation in force (OG 51/1997), the period of the Operational Leasing contract is between 12 and 57 months.

Yes. It is preferable that the vehicle is new, but second-hand vehicles no older than 12 months can also be contracted. The condition is that the second-hand vehicle must be purchased only from a authorized importer or dealer from Romania.

It can be contracted any brand or model of the vehicle, provided that it is sold by an authorized importer or dealer in Romania. The maximum value of the vehicle is EUR 100,000 + VAT.

Among the brands frequently requested by our customers are: Dacia, Skoda, Ford, Renault, Honda, Mazda, BMW, Mercedes-Benz, Toyota, Volkswagen, Opel, Nissan.

Yes. Operational leasing is also available for newly established companies (0-24 months old) and PFAs. Financing is provided with an advance payment of between 10% and 30% after financial analysis, established according to:

  • Car make and model
  • Selected specifications and features
  • Applicant company profile

Mileage is not limited by law, but above 50,000 km driven annually, maintenance and repair costs are very high. For this reason, we limit mileage to:

  • 200,000 km/contract for cars
  • 200,000 km/contract for vans

Annually, we check the mileage with the user and adjust it by mutual agreement, according to actual usage.

Yes. The contract period may change. The cost is recalculated according to the new duration and the associated mileage. The legal duration remains between 12 and 57 months, and the mileage cannot exceed the mentioned limits (200,000 km for cars, 200,000 km for vans).

After signing the contract, the car can be delivered as soon as it is available at the dealer. The period can vary between 2 weeks and a few months, depending on the brand, model and features.

For used cars already available at dealers, the delivery time is significantly shorter.

Not. According to the law, the customer (contract holder) cannot purchase the vehicle at the end of the operational leasing contract. This is the main difference from financial leasing.

At the end, you return the vehicle and can contract a new one — this way you always have a new car, without the risk of depreciation.

Yes. Any vehicle with a total weight of up to 3.5 tons.

It is normal for the mileage estimated at the beginning of the contract to change — it happens over 90% from cases. Annually, we check the actual mileage with the user and adjust it by mutual agreement, recalculating the costs according to the actual usage.

The monthly rate is calculated based on Total Cost of Ownership (TCO) of the vehicle, which includes:

  • Car value and estimated depreciation
  • Insurance costs (RCA + CASCO)
  • Maintenance and service costs
  • Contract duration and estimated mileage

The rate is set at the beginning of the contract and remains fix throughout its duration.

Short-term rental (Rent a Car):

  • Duration: from 3 days to several weeks
  • Payment: per day
  • Available for individuals and companies
  • Ideal for: vacations, business trips, temporary needs

Operational Leasing:

  • Duration: 12-57 months (1-5 years)
  • Payment: fixed monthly rate
  • Available only for legal entities and PFA
  • Includes: insurance, maintenance, roadside assistance
  • Ideal for: companies that need a long-term car fleet

Car rentals

12 questions

The minimum rental period is 4 days.

Yes. The short-term car rental service is available for both individuals, as well as for COMPANIES.

  • Minimum age of 21 years old
  • Driving license category B valid for at least 1 year
  • Identity card or passport
  • credit card (Visa or Mastercard) — required to block the guarantee

The rental price includes:

  • Third party liability insurance — motor third party liability
  • CASCO insurance — complete protection for the vehicle
  • 24/7 roadside assistance on the territory of Romania
  • tachometer according to the selected offer
  • Bucharest — AMS Group headquarters
  • Otopeni Airport — delivery directly to the terminal
  • Cluj-Napoca — available
  • National — for periods longer than 10 days, delivery anywhere in the country

Returning the car to a city other than the pick-up city is possible, with a relocation fee charged.

Yes. The mileage limit varies depending on the selected offer and the rental period. Additional kilometers are negotiable and are clearly stated in the offer. Exact details can be found in the rental agreement.

All vehicles are delivered with the tank is full and must be returned in the same conditions. If the car is not returned with a full tank, the difference will be charged.

Yes. Subject to prior approval from the AMS Group team. You will pay for additional rental days, as well as any additional options in the initial contract.

Yes. The vehicle can be driven by the contract holder at no additional cost. For each additional driver Additional fees apply (maximum 2 additional drivers). Details of each driver must be included in the rental agreement.

Not. Leaving the territory of Romania with the rented vehicle is prohibited according to the contractual terms. Failure to comply with this rule constitutes an exclusion from CASCO insurance.

In case of an accident:

  • Contact AMS Group immediately at the number on the rental agreement.
  • Call the police and get a report.
  • Take photos of the vehicle, the road, and road signs
  • Don't accept amicable settlements — they are not accepted

In case of mechanical failure: Contact AMS Group immediately. Benefit from 24/7 roadside assistance throughout Romania.

Short-term rental (Rent a Car):

  • Duration: from 3 days to several weeks
  • Payment: per day
  • Available for individuals and companies
  • Ideal for: vacations, business trips, temporary needs

Operational Leasing:

  • Duration: 12-57 months (1-5 years)
  • Payment: fixed monthly rate
  • Available only for legal entities and PFA
  • Includes: insurance, maintenance, roadside assistance
  • Ideal for: companies that need a long-term car fleet

Tax aspects

5 questions

Yes. The monthly rent (operating lease rate) is considered an operating expense and is deductible according to the general rules of the Tax Code:

  • 100% deductible — if the vehicle is used exclusively for the purpose of economic activity (proven by way of a road map)
  • 50% deductible — if the vehicle has mixed use (economic and personal purpose)
Important note:

The same deductibility rules apply to both operational leasing and financial leasing or direct acquisition. Only the financing method differs, not the tax regime.

Yes. The VAT related to operational leasing installments can be deducted according to the provisions of art. 298 of the Fiscal Code:

  • VAT 100% deductible — if the vehicle is used exclusively for economic purposes (requires a road map with destinations, km travelled, purpose of travel)
  • VAT 50% deductible — if the vehicle has mixed use (economic + personal)

These rules apply to cars with a total mass of less than 3,500 kg and fewer than 9 seats. For heavier vehicles or vehicles with more seats, VAT is fully deductible, regardless of the mode of use.

Yes. For the full deduction (100%) of expenses and VAT, it is necessary to prepare a roadmaps which must contain at least:

  • Vehicle category used
  • Purpose and place of travel
  • Kilometers traveled
  • Own fuel consumption rate per kilometer traveled

Without a roadmap, deductibility is limited to 50%.

Not. This is one of the major differences from financial leasing. In the case of operational leasing, the vehicle remains in the ownership of the lessor (the leasing company). The customer does not record the asset on the balance sheet — he only pays the monthly rent, which is recorded as an operating expense.

This increases the company's financing capacity, as no capital is tied up and no debt is added to the balance sheet.

The monthly rent related to the operating lease contract is usually recorded in the account 612 "Expenses on royalties, management locations and rents"„.

Recommendation:

We suggest you consult an accounting expert for your company's specific situation. AMS Group provides the necessary documents correctly and on time.

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