Šipka

Road tax

21. 6. 2023


The subject of the road tax are goods vehicles of categories N2 and N3 with a weight of more than 3.5 tonnes and their trailers of categories O3 and O4. The amount of the tax will be set only for vehicles with a maximum permissible weight of 12 tonnes or more. So what does this mean? Road tax will only be payable on vehicles with a maximum authorised weight of 12 tonnes or more and their trailers with a maximum authorised weight of 12 tonnes or more. The taxpayer is the operator of the vehicle as recorded in the vehicle’s registration certificate. The law no longer requires the payment of advance payments of tax. The tax will be payable on the due date for filing the return, i.e. by 31 January for the previous year.

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