From next month the circulation tax for certain vehicle categories will be abolished
By Act No. 142/2022 Coll., which amended Act No. 16/1993 Coll. on road tax, changes were made to motor vehicle taxation. Although this Act will not enter into force until 1 July 2022, the amendments, as well as rights and obligations related to them, will apply to the entire 2022 tax year, i.e. they will take retroactive effect from 1 January 2022.
The amendment abolishes the obligation to tax vehicles up to 12 tonnes, and according to the transitional provisions of the amendment published in the Collection of Laws on 8 June 2022, only vehicles weighing 12 tonnes or more will be subject to road tax from 1 January 2022.
With the abolition of the tax, there will also be changes with regard to employers, who will no longer be taxpayers. Until now, an employer who pays travel allowances to an employee who uses his or her own car while at work may also be required to pay road tax if the tax obligation has not already been incurred by the operator of the vehicle. However, as of 1 July (with retroactive effect as of 1 January 2022) this will no longer apply and the employer will no longer be required to pay the tax, as cars and trailers are no longer subject to the tax as of the 2022 tax year.
As far as the taxpayer of the road tax is concerned, he will be, specifically, the one who: is registered as the operator of the taxable vehicle in the registration certificate; uses a taxable vehicle, the registration certificate of which shows as the operator a person who has died, ceased to exist or dissolved; uses a taxable vehicle designated as a material reserve of the State, an organizational unit of a person with a registered office or permanent residence abroad. It is also necessary to define that, in the case of several taxpayers for the same taxable vehicle, they shall pay the tax jointly and severally.
As well as vehicles up to 12 tonnes, lorries and trailers weighing 12 tonnes or more will also benefit from the amendment: the circulation tax for this category will be reduced and will approach the European minimums set by the Eurovignette directive.
Vehicles weighing up to 12 tonnes will therefore not have to be included in the tax return, so the taxpayer will only have to file the appropriate tax return if at least one taxable vehicle is listed in it. As far as the deadline for submitting declarations for the year 2022 is concerned, it is set for 31 January 2023.
Source: https://www.financnisprava.cz/; https://www.podnikatel.cz/
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