News Flash

18 December 2017

Annual motor vehicle tax

for 2017 in Slovakia
News Flash I Accace Slovakia I Annual motor vehicle tax for 2017 in Slovakia
Annual motor vehicle tax for 2017 in Slovakia
We would like to draw your attention to the upcoming obligation to file a tax return on motor vehicles,
which should be submitted by 31 January 2018. In this regard, we would like to offer you our services
including the preparation of the tax return on motor vehicles and comprehensive advisory on this
matter.
Categories of vehicles
Obligation to file the tax return for the calendar
year 2017 arises for each vehicle that is being
used for business activities even if only for a part
of the year. The subject of the tax is a motor
vehicle which belongs to categories M, N, O or
L.
For a vehicle category, please refer to the
Registration Certificate - Part 1 or Part 2 in line
J - Category.
Tax obligation
The taxpayer is:
▪ a natural or legal person that is recorded
as holder in the registration book
▪ an employer who pays a travel allowance
to an employee for making use of the
vehicle that is not being used on business
activities
▪ a natural or legal person that uses a
vehicle for its business activities, the
recorded holder of which is a person who
has died, ceased or has been abolished or
a person who does not use the vehicle for
its business activities.
Based on the changes that were introduced in
year 2015 in case of operating lease, use of a
motor vehicle for business activities is not taxed
by the vehicle owner, instead, it is taxed by
the vehicle holder recorded in the vehicle’s
registration book.
In case of an organizational unit recorded as
a holder in the registration book, the taxpayer is
a legal person - the founder of this
organizational unit.
Tax base
When calculating the tax liability, it is
necessary to adjust the annual tax rate, which
is determined and differs for passenger and
commercial vehicles in connection with the tax
base, firstly by the number of months elapsed
since the month of the first registration of the
vehicle in Slovakia. Consequently, this adjusted
(reduced or increased) tax rate can be further
reduced by 50% depending on the type of
vehicle drive. Additional reduction applies to
hybrid fuel and hybrid electric vehicles, vehicles
with compressed or liquefied natural gas (CNG
or LNG) and hydrogen vehicles.
Entitlement to a further 50% tax rate reduction
applies also to taxpayers that are using a
combined transport vehicle at least 60 times for
the applicable tax period.
Electro-mobiles
The environmental aspect of motor vehicle tax is
reflected on electro-mobiles, for which the
legislation decided on an annual tax rate of
EUR 0.
Annual tax rates for the passenger and
commercial vehicles are defined in Annex no. 1
of Act No. 361/2014 Coll., on Motor Vehicle Tax.
Occurrence of tax liability
The tax liability for motor vehicles occurs as of
the first day of the month in which the vehicle
was used for business activities. The tax liability
terminates on the last day of the month in which:
▪ the vehicle was excluded or temporarily
excluded from the registration;
▪ business activities were terminated or
suspended
▪ the taxpayer was wound up without
liquidation;
▪ the vehicle holder changed;
▪ the use of company vehicle or vehicle
having other person recorded as vehicle
holder in the registration book was
terminated.
The occurrence and termination of tax
liability shall be stated by the taxpayer in the
tax return, except for, the use of employee´s
vehicle for an employer’s business activities, in
which case this information needs not to be
stated in its tax return.
News Flash I Accace Slovakia I Annual motor vehicle tax for 2017 in Slovakia

Tax period The limits for calculation of the quarterly and

Tax period is usually a calendar year. However,
exemptions may occur in following cases –
when the tax period is determined separately:
▪ dissolution of a taxpayer without liquidation;
▪ dissolution of a taxpayer with liquidation;
▪ bankruptcy of a taxpayer´s property;
monthly prepayments have been determined as
follows:
▪ If estimated tax is lower than € 700.00, the
taxpayer pays no tax prepayments;
▪ If estimated tax is higher than € 700.00 and
lower than € 8,300.00, the taxpayer pays
quarterly tax prepayments;

▪ business activities of the taxpayer were ▪ If estimated tax is higher than € 8,300.00,
terminated; the taxpayer pays monthly tax repayments.

▪ or death of the taxpayer. Payment of tax prepayments is not affected by

changes in subject-matter of the tax, occurrence
and termination of tax exemption, and reduction
and increase in the annual tax rate during the
Calculation of the tax and tax period, and the filing of an additional tax
prepayments return.

Calculation of the tax liability is based on the Notification obligation

number of months of use of the vehicle for
business activities in the respective tax period.
Tax prepayments are calculated on the basis of
estimated tax for the next tax period, specifically
as the sum of the annual tax rate adjusted by
the number of months from the date of the first
registration of the vehicle and the type of vehicle
drive for any vehicle that is subject to tax as of 1
January of the next tax period.
Notification obligation occurs only in case that
the taxpayer in the respective tax period, does
not use the vehicle for business purposes, does
not account for the vehicle, does not record the
vehicle in tax registration or waives the costs
associated with the use of the vehicle.
The tax liability for such vehicle shall expire as
of 31 December of the previous tax period. In
such case, there is an obligation to notify the tax
administrator about this fact by 31 January after
the end of the respective tax period.

Disclaimer

Please note that our publications have been prepared for general guidance on the matter and do not represent a
customized professional advice. Furthermore, because the legislation is changing continuously, some of the
information may have been modified after the publication has been released. Accace does not take any responsibility
and is not liable for any potential risks or damages caused by taking actions based on the information provided
herein.
News Flash I Accace Slovakia I Annual motor vehicle tax for 2017 in Slovakia

Contact
Barbora Vitková
Tax Consultant
Barbora.Vitkova@accace.com
Tel: +421 2 325 53 000

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