Remission of advances on road tax and VAT related charges and attributions for carriers

The Financial Bulletin No. 6/2022 published a decision to waive advances on road tax and VAT related charges and attributions, due to the consequences of a contingency – the Russian invasion of Ukrainian territory.

Therefore, these are 2 waivers:

• Remission of advances on road tax for the entire tax period of 2022. Advances due on 19 April 2022, 15 July 2022, 17 October 2022 and 15 December 2022 are waived. This remission applies to all tax entities, i.e. not only to carriers but also to other entrepreneurs.
• Remission of interest on arrears or interest on deferred tax amount concerning VAT for carriers, for the monthly tax periods, from February 2022 to August 2022, or for the quarterly tax periods of the I. quarter of 2022 or the II. quarter of 2022.

However, the entity must meet the following 3 conditions:

• The predominant part of revenues (more than 50 %) for a given period originates from business in the field of transport (any transport).
• The tax entity shall notify the tax authority of this fact within the deadline for filing the tax return for the given tax period.
• The entity will pay the VAT due for the tax period in question by 31 October 2022.

Do you have doubts about whether the remission applies to you, too? We will be happy to help you assess the situation and prepare all necessary documents for the tax office.

publikováno 31.03.2022