Government draft amendment to Act No 361/2014 Coll., on motor vehicle tax, was approved by the National Council of the Slovak Republic on 5 November 2020 and it is on its way to the Collection of Laws. The aim of this draft amendment is to reduce the tax burden on road carriers pursuing activity in truck and bus transport and to strengthen their competitiveness on international level. At the same time, the draft amendment helps to all taxpayers by postponing the statutory deadline for submission of motor vehicle tax return and paying the tax. The amendment brings the following changes:
- introduction of a separate Annex 1a, which defines the tax rates for commercial vehicles such as tractors and semi-trailers – removal of the original condition of pairing of tractor and semi-trailer in a train and inclusion thereof in the maximum permissible total weight;
- new percentage of annual tax rate for all commercial vehicles in categories M2, M3 and N3 – with benefits ranging from 50% to 10%, depending on the age of the vehicle;
- reduction in the annual tax rate for vehicles in the O4 category by 60%, regardless of the age of the vehicle;
- postponing the deadline for submission of the motor vehicle tax return and payment of the tax for taxation period beginning on 1 January 2020 at the earliest and ending on 28 February 2021 at the latest from original statutory deadline 31 January 2021 to 31 March 2021 (except specific cases);
- cancelation of the obligation to pay motor vehicle tax prepayments for taxation period 2021 due on the last day of the new statutory deadline for submission of motor vehicle tax (31 March 2021).
Annual tax rates listed in Annex 1a and the benefits for the annual tax rate for commercial vehicles classified in categories M2, M3, N3 and O4 shall be applied for the first time when filing the return for the 2020 tax period.
This Act shall enter into effect on 1 December 2020.
