Abstract: Purchasing a vehicle from another EU Member State has become a practice that more and more persons and legal entities in Romania are turning to in recent years. Because the practice is very common, in this article we aim to present the main implications of the intra-community acquisition of used vehicles from a tax point of view for both legal entities registered/not registered for VAT purposes in Romania and for individuals. It is important to define the categories of new and used vehicles, because this delimitation determines the applicable VAT treatment. The intra-community acquisition of used vehicles involves the purchase by individuals from our country of used vehicles from another EU Member State. In the case of acquisitions of this type, specific regulations apply, and they will be treated differently depending on the tax regime that was applied in the other EU Member State.