Real estate tax, Vehicle tax 2023 January

1. Real estate tax return

Obliged are legal or physical entities if in 2022 they:

• Acquired real estate, while being enrolled in the land registry by the 1st of January 2023 (acquired by means of buying, giving, inheriting,),
• Sold real estate CHANGES: construction works (narrowing of floor projection, adding floors, etc.), Real estate tax administration is done by the town in which the land is located in.

Tax-payer (a person, who has tax duty), is obliged to file a tax return for the real estate tax to a competent tax administrator by 31. 1. 2023.

More information you can find here: 

https://bratislava.sk/en/%20city-of-bratislava/taxes-and-levies/property-tax

B. Vehicle tax for 2022 in 2023  (submission of tax declaration and payment of taxes by 31.1.2023)

End of tax liability

The obligation to notify the tax exemption is when the vehicle has not been subject to tax throughout the taxable period 2022, the vehicle was not charged for the business activity during the whole taxing period or one day, the vehicle was not charged, the vehicle was not registered in the tax records or the expenses related to the use of the vehicle were not incurred. The reporting obligation does not apply to employers (for motor vehicles used by employees).

It is necessary to notify the tax administrator after the tax period has elapsed within the deadline for filing the tax return: by 31.1.2023

WARNING!!! If the taxpayer fails to notify the  expiration by January 31, 2023, he should file a tax return and pay tax for the entire 2022 period, or be prepared for subsequent possible tax penalties

Which vehicles are subject to tax?

• motor vehicle and trailer of category M (M1 - passenger cars, M2 and M3 - buses), N (N1 to N3 - lorries) and O (O1 to O4 - trailers)L1e to L7e - motorcycles, tricycles, ATVs,

• A vehicle which is registered in the Slovak Republic and used for business purposes or for activities where income is subject to income tax.

Note.:  The tax liability for motor vehicles is not subject to a motor vehicle registered outside the territory of the Slovak Republic

Which vehicles are not subject to tax?

ü  a vehicle used for test driving, which has assigned a special registration number

ü  a vehicle intended to carry out special activities - such a vehicle is not intended for transport but for the performance of special activities and in the Part, I and Part II registration certificates are marked as a special vehicle (e.g. mobile crane).

Who is the taxpayer of tax on the MV?

• the holder of the vehicle, which is registered in the certificate of registration Part I (i.e., the small technical card) and the certificate of registration Part II (i.e., the large technical license) of the vehicle, if it uses a vehicle registered in Slovakia for business,
• has a registered organization as a holder of the vehicle, or
• uses a vehicle in which the holder of the vehicle is registered as having the person who died,  or was revoked; or
• uses a vehicle in which the holder of a vehicle is registered as a person who does not use the vehicle for business purposes.

A taxpayer is also an employer if he pays a travel agent for the use of a vehicle. However, the condition is that this vehicle is not used for business.