On June 8, 2022, a package of amendments was published which includes, amongst others, an amendment to the Road Tax Act No 16/1993 Coll.
The law takes retrospective effect from January 1, 2022. The amendment to the Tax Act therefore applies to the entire 2022 tax year.
The amendment to the Act narrows the range of vehicles that are subject to road tax. Now only trucks with a maximum permitted weight of over 3.5 tons (categories N2 and N3 and their sub-categories) and trailers with a maximum permissible weight of over 3.5 tons (categories O3 and O4) are subject to the tax.
Road taxpayers with vehicles under 3.5 tons are no longer required to file a tax return for 2022 and their registration is automatically cancelled by law. If a taxpayer, who is no longer required to pay the tax, makes an advance payment during 2022, they can apply for a refund.