Motor Vehicle Tax (MVT) is payable on vehicles put into circulation or registered for the first time in the territory of the Republic of Slovenia, for vehicles falling under certain tariff codes as defined in the European Community Customs Tariff. The VAT is payable on the taxable amount, which is the sales value of the motor vehicle, excluding value added tax (VAT) and this tax.
The rate of the tax depends on a number of factors depending on the type and characteristics of the vehicle (type of vehicle, propulsion of the vehicle, CO2 emissions, EURO emissions, etc.) and is more precisely defined in the Law on the Tax on Motor Vehicles (Official Journal of the RS, No 72/06 - Official consolidated text, 9/10 and 40/12 - ZUJF).
I propose a reduction or a return to the pre-crisis level (i.e. the situation before the amendments were adopted in 2012). In fact, publicly available records show a huge decline in the number of newly registered vehicles of a higher price class (according to the criteria of the current law). We can also observe a number of bypasses that are taking place with the use of leasing and various rentals of foreign vehicles for private use of vehicles in road transport. If we compare the level of taxation with more developed neighbouring countries, we can see that we are much more heavily taxed than the Austrians or the Germans. The state is certainly not making any additional gains by pursuing a repressive policy of levying charges, especially not in the conjunctural times that we have experienced over the last few years.
Just consider the following example. When we buy a car that has certain characteristics (volume, power, emission levels, etc.), we buy additional equipment, such as bigger wheels, leather seats or more powerful brakes. Due to the current legislation, we will pay up to 54% extra tax on the sale price for such an extra (up to 62% on diesel engines), if the above-mentioned characteristics are in the highest tariff bracket.
Such a tax regime is certainly not optimal and is unacceptable to the average citizen.