Do you know who must pay road tax and file a tax return in 2024?
Who must file a tax return and for which vehicles?
The road tax payer is a natural or legal person who is chinese overseas canada database the operator of a taxable vehicle registered in the Czech Road Vehicle Register . This also applies if you own these vehicles as a private person – the condition of using the vehicle for business purposes no longer applies.
The taxpayer is therefore the person who is registered in the vehicle’s technical certificate as its operator. For example, if you lend a car that you own and do not use for business purposes to another entrepreneur who uses it for business purposes, you, as the owner (operator) of the vehicle, are the taxpayer of road tax.
On the other hand, from January 1, 2022, the obligation to pay road tax and file returns has been abolished for most vehicles .
So what vehicles are subject to road tax in 2024?
Vehicles of categories N2 and N3 (commercial motor vehicles with a maximum mass exceeding 3.5 tonnes)
and their trailers of category O3 or O4 (trailers with a maximum mass exceeding 3.5 tonnes).
On the other hand, which vehicles are not subject to tax in 2024?
As we mentioned above, the road tax is not applicable strategic marketing is not just about advertising to passenger cars, buses or trucks up to 12 tons .
Vehicles of diplomatic missions, rescue vehicles, vehicles equipped with a special audible warning device supplemented by a special warning light of blue or blue and red, etc., are also exempt from road tax.
TIP : If you paid road tax advances in 2022-2023 for vehicles that are no longer subject to road tax as of January 1, 2022, you can apply to the tax office for a refund of the overpayment within 6 years from the end of the year in which the overpayment occurred. The tax office does not automatically refund overpayments.
Road tax rates 2024
So what to road tax in 2024?
vehicle category,
body type,
number of axles,
maximum permissible weight in tons.
The age of the vehicle no longer thailand data affects the tax amount .
TipAre you a self-employed person, entrepreneur, company, contributory organization or office with a turnover in non-cash transactions of up to CZK 50,000? Request a payment terminal or payment gateway for half a year free of charge and accept card payments. All you need to do is have not accepted card payments in the last 12 months and meet the general conditions for using the card payment acceptance service.
How to file a road tax return
If you operate any of the vehicles that are subject to road tax, you must file a tax return, regardless of whether you use them for business. There is no need to register for road tax. If you only operate vehicles that are not subject to road tax, you do not file a tax return and you have no reporting obligation. The tax return only lists the vehicles that are subject to road tax .
Entrepreneurs can submit their road tax return exclusively electronically , for example via the portal www.mojedane.cz or a data box. Non-entrepreneurs can submit their return in paper form.