As we have already informed you, the government has decided to abolish the road tax for vehicles weighing up to 12 tonnes due to the rapid increase in fuel prices. With regard to the fact that the amendment to the Road Tax Act is not likely to be processed and approved before the due date of the first quarterly advance payment on 15 April 2022, the Minister of Finance has waived the payment of quarterly advances for the road tax for the entire year 2022. Assuming that the forthcoming amendment is actually approved and the road tax is abolished for vehicles weighing up to 12 tonnes from 2022, no payment obligation will arise for these vehicles.

The advance payment waiver applies to all vehicles regardless of their weight. Thus, beyond the original intention of the government, there has been some relief for hauliers using vehicles weighing more than 12 tonnes. However, this is only support in the form of the option to defer the payment of the road tax, as the forthcoming amendment still intends to abolish the tax only for low-weight vehicles. If the deferral is used, the road tax on these vehicles will only be paid on the basis of the road tax return to be filed for the entire year by 31 January 2023.

Author: Lukáš Pflug