Taxes in Europe Database v2
New Law No. 361/2014, replaced part of Law No. 582/2004 on motor vehicle tax
Taxation of motor vehicles on central government level as of 2015/01/01, replaced recent taxation on self governing region level.
Tax territory of the Slovak republic.
The taxpayer is an individual or a legal entity who uses a motor vehicle and a towed vehicle for business activities.
The subject of the tax is a motor vehicle and a towed vehicle which belongs to specific vehicle categories and is used for business activities.
The tax base for a personal vehicle is the engine cylinder capacity in cubic centimetres and for a utility vehicle and a bus the total weight in tons and the number of axles.
Vehicles are exempt from motor vehicle tax:
Tax rates are defined for:
Motor vehicle tax liability originates on the first day of the month when the use of the vehicle for the conduct of business or in connection with business activities began. The taxpayer is obliged to submit a tax return for the previous year by January 31st. Tax (exceeding advance payments) must be paid within the same period.
A taxpayer, whose expected tax liability exceeds EUR 700 and is up to EUR 8,300 pay quaterly advance tax payments for the current taxation period amounting to a quarter of the expected tax liability. The quarterly advance tax payments are due by the end of the respective calendar quarter.
A taxpayer, whose expected tax liability with a single tax administrator exceeds EUR 8,300 pay monthly advance tax payments for the current taxation period amounting to a twelfth of the expected tax liability. The monthly advanced tax payments are due the end of the respective calendar month.
A taxpayer whose expected tax liability with a single tax administrator does not exceed EUR 700 does not pay advance tax payments for the current taxation period. Taxpayer does not pay advance tax payments in the taxation period in which the tax liability arises.