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.

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, you will be sent an invoice for annual motor vehicle tax about a month after the vehicle is registered. The deadline for payment of the invoice will be the 30th of the month after the month of registration. For example, if you purchase a new car and register it in April, you will be sent the invoice in the middle of May, with a payment deadline of 30 May.

This will not apply if you purchase a new car in January. The payment deadline will then be 30 March.

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

De-registered vehicles

If you purchase a vehicle which has been de-registered, the registered owner of the vehicle at the time of registration will be sent the invoice.

Full or half annual motor vehicle tax?

    • If you register the vehicle between 1 January and 30 June, you will have to pay the du full annual motor vehicle tax.
    • If you register the vehicle between 1 July and 31 December, you will have to pay half the annual motor vehicle tax amount.

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

The first invoice for annual motor vehicle tax will be sent out to the registered owner of the vehicle as at 1 January in that year, with a payment deadline of 20 March.

    • If the change of owner occurs during the period 1 January to 20 March, the new owner will be sent the invoice for the annual motor vehicle tax.
    • If the change of owner occurs after 21 March and the annual motor vehicle tax is not paid, the new owner will receive an invoice with a tax surcharge.

What happens if the annual motor vehicle tax remains unpaid?

If you do not pay the tax by the payment deadline 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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