In the following article, we bring you changes regarding the motor vehicle tax. The changes are already in force for the tax period of 2020, so read carefully!

The aim of the amendment to the Act was to reduce the tax burden on road hauliers engaged in truck and bus transport and to strengthen their competitiveness with road hauliers from other countries.

In this context, the condition of "pairing" vehicles with a tractor and a semi-trailer in a semi-trailer has been removed. A new annex no. 1a with annual rates for tractor and semi-trailer vehicles with preferential annual rates without the need to apply a lower annual tax rate than that which would have fallen according to the highest technically permissible total weight and number of axles.

In addition to the above, new percentage reductions in the annual tax rate are introduced for all commercial vehicles classified in categories M2, M3 and N3 (ie vehicles intended for the carriage of passengers with more than eight seats except for the driver's seat and motor vehicles for the carriage of goods with at least four wheels) and a permissible total mass exceeding 12 tonnes. The new percentage advantages of the annual tax rates range from 50% to 10%, depending on the age of the vehicle, and are applied from the first inclusion of the vehicle in the vehicle register up to 156 calendar months of age of the vehicle. After 156 calendar months, for commercial vehicles classified in categories M2, M3 and N3, the annual tax rate according to Annex no. 1 or Annex no. 1a without further change in the age tax due to the age of the vehicle.

The adjustment of the annual tax rate for vehicles of category O4 (trailers with a maximum permissible laden weight exceeding 10 tonnes) is always 60%, regardless of the age of the vehicle.

At the end we would like to point out that the deadline for filing the motor vehicle tax return form for 2020, including the deadline for paying the tax, has been postponed to 31.3.2021.

The amendment to the law also contains other changes, for example in the area of payment of tax advances during 2021. If you are interested in more information, do not hesitate to contact your contact person or the VGD tax department directly. Also, don't forget to follow our facebook page and Linked-In for the most up-to-date information.