On Thursday, March 24, the Minister of Finance, Zbyněk Stanjura, decided to waive interest on arrears and delays in VAT, ie the actual postponement of VAT payments until 31 October 2022, and an extraordinary waiver of all quarterly advances in 2022 on road tax for road transport entrepreneurs.
The pardon of the Minister of Finance, the full text of which can be found here , is primarily a response to rising fuel prices and related negotiations with transport entrepreneurs. The deferral of VAT payment must be notified to the tax office and the fulfillment of the condition for deferral, ie to be an entrepreneur in the field of transport, must be confirmed. It is possible to postpone the February VAT payment due on March 25, 2022. Quarterly advances on road tax are automatically waived throughout the year 2022.
“We will actually allow entrepreneurs to defer VAT payments for up to seven months. At the same time, they do not have to pay advance payments for the road tax, which we will cancel in full for cars up to 12 tons. This will help carriers improve their cash flow in the current difficult situation, “ says Finance Minister Zbyněk Stanjura.
At the same time, the Ministry of Finance is preparing an amendment to the Road Tax Act, which aims to abolish the road tax on cars and vans up to 12 tonnes and bring the road tax rate on trucks over 12 tonnes significantly closer to the minimums of the European Eurovignette Directive.
Model notification to the tax office for deferral of VAT payment:
I would like to inform the tax administrator that I meet the conditions of the Decision of the Minister of Finance on waiving tax accessories and tax advances due to an extraordinary event, ie that I am a tax entity whose majority of income for the tax period in question comes from transport business.
Source: mfcr.cz
