In 2022, the road tax was supposed to remain unchanged; however, due to the sharp increase in fuel prices, advance payments toward road tax were first abolished, whereupon a government package was passed which includes the removal of road tax on cars, buses and trucks up to 12 tons.
Act No. 142/2022 Coll., which amended, among other laws, Act No. 16/1993 Coll., on road tax, has implemented changes to the taxation of commercial vehicles.
This Act comes into force on 1 July 2022 and, according to the transitional provisions, applies to the entire financial year of 2022, i.e. it has retroactive effect from 1 January 2022.
Road tax advances in 2022
In connection with the forthcoming amendment to the Road Tax Act, the Minister of Finance’s decision of 24 March 2022 on the waiver of tax penalties and the advance payment toward tax due to an extraordinary event, has led to the cancellation of the obligation to pay advance payments toward road tax in 2022.
This concerns the advances which are due on 19 April 2022, 15 July 2022, 17 October 2022 and 15 December 2022. The last advance on road tax to be paid thus was the one due on 15 December 2021.
The cancellation of advance payments applies to all vehicles and all road tax payers.
If an advance payment has been made in 2022, this is an overpayment of tax which can be reclaimed from the tax office or used to pay other tax (or, at the taxpayer’s discretion, be retained in their account as a payment towards any road tax liability for cars over 12 tons).
Subject matter of road tax after the approved amendment to the Road Tax Act
Passenger cars, including buses, are no longer subject to the tax.
As of 2022, only trucks in categories N2 and N3 above 3.5 tons and their trailers in categories O3 and O4 are subject to the new road tax.
The amount of tax for taxable vehicles will be set only for a defined category of trucks with a maximum allowed weight of 12 tons or more and their trailers with a maximum allowed weight of 12 tons or more.
The vehicle category and other parameters relevant for the tax are determined primarily from the registration certificate.
The road tax for 2022 will only be charged from operators of heavy trucks and trailers with a maximum allowed weight of 12 tons or more and tractors by the end of January 2023.
There is also a rather significant reduction in tax liability for these heavy trucks, while the concept of taxation has changed for tractors and trailers. The amount of road tax is set out in the Annex to the Road Tax Act.
The selected taxable vehicles listed in Section 3 of the Road Tax Act are exempt from road tax.
Road tax payer
The road tax payer is the person who is registered as the operator of the taxable vehicle in the vehicle’s registration certificate who uses a taxable vehicle whose registration certificate lists as the operator a person who has died, ceased to exist or been dissolved.
The road tax payer is also a person who uses a taxable vehicle intended as a state material reserve, an organizational unit of a person with its registered office or permanent residence abroad.
If there is more than one taxpayer for the same taxable vehicle, they pay the tax jointly and to equal parts.
The taxpayer is obliged to file a proper road tax return if they list at least one taxable vehicle in the tax return by 31 January of the calendar year following the end of the assessment period.
The tax return shall include only taxable vehicles for which the partial tax is higher than zero, for which tax relief is being sought, or which are tax exempt if the partial tax for them would otherwise be higher than zero.
Advance payments have been cancelled.
From 1 January 2025, it will be obligatory to file all tax returns electronically.
Cancellation of registration
The amendment removes the obligation to register for road tax. An obligation to register which arises before the amendment comes into force, ceases by law on 1 January 2022. The taxpayer does not have to take any action to cancel the registration and no decision on the cancellation of the registration is issued in such a case.
Parliamentary press 204 – Amendment to the Road Tax Act – EU
Road Tax Act