Is it compulsorily, the motor vehicle tax to be paid in advance?

Upon purchase / sale of a motor vehicle, the Seller must present to the Notary a certificate of paid tax, issued by Local Taxes and Fees Department. It is compulsory and without this document the Notary wouldn’t certify the signatures laid in the Purchase and Sale Contract, as the latter bears а joint and several liability for the motor vehicle tax debts. On presentation of a bank statement for a bank transfer made, the Notary is obliged to double check with the Local Taxes and Fees Department.