Draft Amendment to the Motor Vehicle Tax Act
The Ministry of Transport of the Slovak Republic (SR) has published a draft amendment to Act No. 361/2014 Coll., on Motor Vehicle Tax within the framework of the amendment to Act No. 474/2013 Coll., on the Collection of Tolls for Using Specified Sections of Land Roads.
The aim of this modification is to reduce the taxation of trucks over 12 tonnes used for business purposes to the level of minimum rates set out in the Annex to the Directive of the European Parliament and of the Council on the charging of heavy goods vehicles for the use of certain infrastructures. The annual tax rate will now also depend on the type of bodywork and the type of suspension of the drive axle. The main reason for this change is especially the state’s desire to compensate hauliers/trucking companies for the cost of replacing tachographs.
In addition, the tax rate according to the vehicle age is being unified for all types of vehicles weighing up to 3.5 tonnes as well as over 3.5 tonnes.
The proposed effective date of the forthcoming amendment is from 1 January 2025, with the new changes to be applied for the first time when filing a tax return for the 2025 tax period. However, it is proposed that the advance payments due during the 2025 tax period are already calculated and paid by taxpayers at the new rate.
