Tax on means of transport - when do you have to pay it?

Service-Tax

Vehicle settlements usually arouse a lot of excitement due to the possibility of deducting 100% or 50% VAT. However, it is worth remembering that motor vehicles should not be viewed solely through the prism of VAT, because there is one more levy - the tax on means of transport, also known as the transport tax. Check when this tax is due!

When will you pay tax on means of transport?

Pursuant to Art. 8 of the Act on Local Taxes and Fees, the obligation to pay tax on means of transport includes:

  1. trucks with a maximum permissible weight of more than 3.5 tons and less than 12 tons;
  2. lorries with a maximum permissible weight equal to or greater than 12 tonnes;
  3. tractors and ballast tractors adapted for use with a semi-trailer or a trailer with a maximum authorized mass of a combination of vehicles between 3.5 tonnes and less than 12 tonnes;
  4. tractors and ballast tractors adapted for use with a semi-trailer or a trailer with a maximum authorized mass of a combination of vehicles equal to or greater than 12 tonnes;
  5. trailers and semi-trailers which, together with the motor vehicle, have a permissible total weight of 7 tonnes and less than 12 tonnes, except for those related solely to agricultural activity conducted by an agricultural tax payer;
  6. trailers and semi-trailers which, together with the motor vehicle, have a permissible total weight equal to or higher than 12 tonnes, except for those related solely to agricultural activity conducted by an agricultural tax payer;
  7. coaches.

The obligation to pay the transport tax may also be imposed on organizational units without legal personality for which the vehicle has been registered and with owners of means of transport that have been registered in Poland as entrusted by a foreign natural or legal person to a Polish entity.

Transport tax - tax obligation

As a rule, the tax obligation for transport tax arises on the first day of the month following the month in which the vehicle was registered. However, if the subject of taxation is a vehicle already registered, then the obligation arises on the first day of the month following the purchase of the vehicle.

The tax obligation also arises on the first day of the month following the month in which the means of transport was re-released into service after the expiry of the period for which the decision to temporarily withdraw the vehicle from traffic was issued.

Tax rates on means of transport

Information on the amount of tax rates on means of transport can be found in the Act on Local Taxes and Fees. The regulations set both upper and lower tax limits - however, the decision on their exact amount depends on the commune authorities.

Payment of transport tax

According to the rules, the tax on means of transport is payable in two installments in proportion to the duration of the tax obligation, by:

  • February 15
  • September 15 of each year.

Payments should be made to the account of the commune competent for the place of residence or seat of the taxpayer.

When is it possible to be exempt from tax on means of transport?

Exemption from Art. 12 sec. 1 of the Act on Local Taxes and Charges for Tax on Means of Transport, the legislator provided for:

  • subject to reciprocity - means of transport owned by diplomatic missions, consular offices and other foreign missions, enjoying privileges and immunities on the basis of international laws, agreements or customs. The exemption also applies to members of their staff, as well as other persons equal to them, if they are not Polish citizens and do not have permanent residence in the territory of the Republic of Poland;
  • means of transport constituting mobilization stocks, special vehicles and vehicles used for special purposes within the meaning of road traffic regulations,
  • historic vehicles, as defined in the road traffic regulations.