Proposal to Withhold Vehicle Registration Certificates and Driving Licences in Tax Enforcement Proceedings
Draft Amendment to Act No. 8/2009 Coll. 8/2009 Z. z. The amendment to Act No. 8/2009 Coll. on Road Traffic also introduces amendments to the Tax Administration Act, granting tax authorities the power to electronically suspend vehicle registration certificates and driving licences. The purpose of the amendment is to increase the effectiveness of tax enforcement proceedings and to expand the powers available to the tax authority for securing outstanding tax claims.
The main changes include the following new powers for tax authorities (particularly in the area of tax enforcement proceedings):
- the authority of the tax administrator to electronically register and subsequently remove a tax lien on a motor vehicle in the vehicle register,
- in tax enforcement proceedings, the tax administrator will be entitled to electronically record in the vehicle register the commencement of tax enforcement against the owner of a motor vehicle through the sale of movable property, namely the motor vehicle,
- the financial administration authorities will be empowered, at the request of the tax administrator, to arrange for the location, towing, storage, valuation, and assessment of the technical condition and roadworthiness of a motor vehicle,
- a new enforcement measure in the form of the suspension of Vehicle Registration Certificate Part I or Part II through a dedicated electronic service (currently available to judicial enforcement officers),
- the electronic recording of the commencement and termination of tax enforcement proceedings through the suspension of a driving licence.
The draft amendment was approved by the National Council of the Slovak Republic on 2 June 2026.
