The quantity of the additional tax is the annual vehicle tax multiplied by five, with a minimum charge of €1,000. In addition, €10 of vehicle tax is charged based on the reassessment.
By default, the vehicle tax based on reassessment and the additional tax are charged to the person liable to pay tax for the vehicle .
The vehicle user or driver is liable to pay the taxes only if it is impossible to ascertain the owner or holder of the vehicle or if the vehicle has been taken into use without permission. If your vehicle has been taken into use without permission, report the offence to the police.
The tax based on reassessment and the additional tax must be paid by the deadline as a single payment. Otherwise the vehicle will incur a prohibition of use. A vehicle subject to a prohibition of use cannot be commissioned for road use, inspected or taken out of the country. The prohibition of use is not removed even if the vehicle is transferred to a different owner or holder.
- Forgetting to commission the vehicle, human error or ignorance of the law
- Length or duration of journey or reasons for the use of the vehicle
- Motor vehicle liability insurance has been acquired for the vehicle and it has been inspected. (NB! Vehicle inspections and insurance are not the same thing as vehicle commissioning)
- When the vehicle was purchased, it was not mentioned that the vehicle has been decommissioned. It is the buyer’s responsibility to ensure that the vehicle may be used on the road.
- The vehicle has been driven to the inspection location without an inspection having been booked in advance.
- An attempt has been made to commission the vehicle using the e-services, but the commissioning attempt did not succeed.
- E-services not available because of outages or maintenance work.