Buying or selling a vehicle

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In the event of a change of owner, the new and previous owners must agree who will pay the annual motor vehicle tax. The invoice will be sent to the registered owner of the vehicle as at 1 January in the year which the tax concerns. This applies only to vehicles registered until 31 December 2017.

The Tax Administration will not split the tax between the new and previous owners. Both the new owner and the previous owner are responsible for ensuring that the tax is paid.

New vehicle

If you have purchased a new car in December 2017, you will be sent an invoice for annual motor vehicle tax. The deadline for payment of the invoice will be the 30 January 2018. 

You must also remember that you have to pay a re-registration fee.

What happens if the previous owner did not pay the annual motor vehicle tax?

The first invoice for annual motor vehicle tax on vehicles registered i December 2017, will be sent out to the registered owner of the vehicle as at 1 January 2018. Payment deadline are 30 January.

    • If the change of owner occurs during the period 1 January to 30 January, the new owner will be sent the invoice for the annual motor vehicle tax in February if the first invoice is not paid by the previous owner until deadline on 30 January.

What happens if the annual motor vehicle tax remains unpaid?

If you do not pay the tax by the payment deadline 30 January 2018, for any reason, you will have to pay a tax surcharge.

Unpaid demands will be referred to the National Collection Agency, which will collect the amount from the person registered as the owner of the vehicle as at 1 January. This means that a compulsory deduction will be made from the previous owner's salary or benefits. The National Collection Agency may also seize assets.

If any taxes remain outstanding by the deadline stated on the reminder, you will be sent a decision concerning the removal of your vehicle's number plates in June. The vehicle's number plates will then be removed during an inspection.

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