TAX LAW CHANGES 2021

8.

Other taxes, levies, contributions

State duties

After 1 January 2021, with the exception of certain documents, such as passports for foreign trips, driving license, registration certificate or registration certificate, the obligation to pay a procedural fee in the first instance administrative proceedings will cease.

However, the amendment does not affect the administrative service fees to be paid for initiating procedures provided for in specific legislation, as well as the redress fee initiated during these procedures, as these will continue to be payable.

Car tax

Revenue from car tax will belong to the central budget from 1 January 2021. Thus, the tax authority tasks related to car tax will also be transferred from local governments to the state tax authority.

The concept of an environmentally friendly motorcycle will be introduced, which for the purposes of the law will also be considered an environmentally friendly car, i.e. it will be exempt from car tax.

Contribution to tourism development

From 1 January 2021, tax-free restaurant and accommodation services subject to the 5% VAT rate, which are provided as intermediated services under the VAT Act, but not according to the rules of margin taxation, are not subject to the contribution.

Registration tax

It will be possible to cancel the registration tax in case the registration fails.

Special tax on financial institutions

Credit institutions may claim the amount of tax paid in their tax year 2020 as a special tax on epidemiological credit institutions at the expense of the bank tax in the form of tax withholding in equal installments in the five tax years following the tax year 2020.

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