Taxes in Europe Database v2
Statutory notice No 29 of the 10th of January 2014 of registration duty on motor vehicles.
Person in whose name the vehicle is registered at first time of registration.
Motor vehicles liable to registration under the Road Traffic Act and on trailers and semi‑trailers for such motor vehicles.
The value of a new vehicle on which tax is payable is the usual consumer selling price, including value‑added tax, but excluding registration tax.
In the case of used cars and vans with a permitted total weight not exceeding two tonnes, which are imported or are part of a personal removal of household goods, the taxable value is derived from the price of comparable used registered cars.
The tax on ordinary new passenger motor cars amounts to the following:
The tax on new motorcycles amounts to the following:
Toll free delivery costs (§8, paragraph 5). Established in law number 879 of 1st of July 2013:
As a general rule when the vehicle is registered for the first time.
Registered businesses are required to declare not later than the 15th day in any month the tax due for the previous month. The tax for any month must be paid not later than by the 15th day of the following month.
The tax is normally payed by motor‑dealers registered with the customs service.
The customs service is empowered to grant up to three months' respite for payment of tax due against security.