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Company car tax

  1. General information
  2. Payment options
  3. Monthly rates
  1. Tax exemptions
  2. Declaration of tax exemption
  3. Tax refund

Declaration of tax exemption

Using the e-CSDD, the taxpayer declares that the vehicle meets one of the conditions when the tax exemption applies:

  1. vehicles owned or held by a person authorized by the manufacturer and used as demonstration vehicles;
  2. for a merchant or a branch of a foreign merchant, car rental services or car rental services together with the sale of passenger cars make up not less than 90 per cent of the total turnover, for vehicles owned or held by him or her intended for short-term (up to one year) rental;
  3. the vehicle is used by the taxable person exclusively for the purposes of his economic activity.

* In accordance with the procedure of taxis use (Law on Road Transport Regulation of the Cabinet of Ministers No. 148 on 06.03.2018 “Requirements for Receiving a Special Permit (License) of a Planning Region and a City of the Republic and Procedures for Commercial Passenger Transport by Taxi”), there is no possibility to use a taxi person for another person. Consequently, a vehicle with taxi number plates cannot be declared as a vehicle to take on lease.

The declaration shall be made by the 25th day of the month in which the right to an exception has occurred. The exemption shall apply from the following month and shall apply until (but not including) the month of the relevant tax period in which the taxable person declares the vehicle to be no longer exempt.

In the case of a vehicle which the taxable person has acquired in his possession or holding and who is entitled to an exemption, the declaration for the next taxation period shall be made within 15 days after the registration of the vehicle in the possession or holding.

The taxpayer has the right to change the procedure for application of the company car tax once in the taxation period - by declaring the exemption or the fact that the exemption from paying the tax will no longer be applied.

A vehicle which is no longer eligible for exemption shall be declared by the taxable person in the register within five days of the loss of the exemption. In that case, the tax shall be payable from the month of the relevant tax period in which the exemption is lost.

When declaring a vehicle in the register which is used only for business purposes, the taxpayer shall indicate the route control system operation provider (name, registration number), which can be changed in the register, if necessary, by installing a route control system offered by another provider.