Who is the taxpayer of transportation tax?
Transportation tax must be paid:
- Individuals and legal entities that own (own) the means of transportation listed in the Law of January 12, 1991. on taxes and local fees;
- Unincorporated organizational units for which the aforementioned are registered. transport medium;
- The holders of the above. transportation means registered in the territory of the Republic of Poland as entrusted to a Polish entity by a foreign natural or legal person.
What is subject to taxation?
The transportation tax applies to vehicles and other means of transportation with a gross vehicle weight of more than 3.5 tons. The subject of taxation may thus be:
- A truck weighing more than 3.5 tons;
- Trailer or semi-trailer, the permissible total weight of which (in combination with the motor vehicle to which it is attached) is 7 tons or more;
- A truck tractor or ballast tractor adapted for use together with a semi-trailer or trailer with a permissible total weight of the vehicle combination of 3.5 tons or more;
- Bus.
The amount of transportation tax in 2021
The Ministry of Finance sets the maximum amount of all local taxes and fees referred to in the aforementioned law once a year.
Important!
The actual amount of tax to be paid is determined by each municipality separately – for this purpose the municipal council adopts a resolution in the year preceding the tax year in question.
In 2021, the upper limit of the transportation tax to be paid will be:
- For trucks with a maximum permissible weight:
- over 3.5 tons to 5.5 tons – PLN 880.77;
- over 5.5 tons to 9 tons – PLN 1469.31;
- above 9 tons to 12 tons – PLN 1763.16;
- above 12 tons – PLN 3364.56.
- For semi-trailer or ballast tractors adapted for use with a semi-trailer or a trailer with a maximum authorised mass of the combination of vehicles:
- over 3.5 tons and under 12 tons – PLN 2056.99;
- from 12 tons to 36 tons – PLN 2600.58;
- above 36 tons – PLN 3364.56.
- For trailers or semi-trailers with a total permissible weight (including the motor vehicle):
- from 7 tons and under 12 tons – PLN 1763.16;
- from 12 tons to 36 tons – PLN 2056.99;
- above 36 tons – PLN 2600.58.
- For buses, depending on the number of seats allocated to passengers:
- up to 21 seats – PLN 2081.96;
- 22 seats or more – PLN 2632.17.
Important!
A municipal council adopting a resolution setting the actual tax rate for transportation means has all the tools to introduce different rates for types of vehicles and transportation means. Decision makers can take into account not only the type and permissible total weight of the vehicle, but also its year of manufacture, engine capacity or projected combustion.
Important dates and documents
Like any tax, the transportation tax must be paid by the deadline. It also involves relevant activities and documents, which are the responsibility of the taxpayer to ensure.
Tax liability
- tax liability arises on the 1st day of the month following the month in which the taxable means of transport is used:
- was registered in the territory of the Republic of Poland;
- was acquired;
- has been put back into service (if it was previously temporarily withdrawn from service).
- the tax liability expires on the last day of the month in which:
- the means of transportation has been deregistered;
- a decision was made to temporarily take the transport vehicle out of service;
- the time of entrustment of the vehicle has expired.
Transportation tax – documents
The document that the taxpayer must submit to the relevant tax authority is the transportation tax return. In order to file it correctly, you must complete the DT-1 form with the DT-1A attachment by February 15 of the relevant tax year.
Important!
If the tax obligation arose later than February 15, the declaration must be filed within 14 days after the circumstances justifying the tax obligation arose (e.g., the purchase of a truck by a company).
Transportation tax adjustment
14 days is also the time provided for filing any corrections to the return, if there are circumstances that affect the status of the tax liability, as well as if the taxpayer’s place of residence or registered office changes.
Important!
Both declarations and corrections can be submitted online via epuap.gov.pl.
Tax on transportation vehicles – payment deadlines
As a general rule, transportation tax is paid in two installments – in proportion to the duration of the tax obligation.
If the tax liability arose before February 1 of a given year, the first installment should be paid by February 15, and the second by September 15 in a given tax year.
If the tax obligation arose between February 1 and August 31, the first installment must be paid within 14 days of the date the tax obligation arose. The due date for the second installment remains unchanged.
If the tax liability arose on or after September 1, a one-time payment is required within 14 days of the date the tax liability arose.
Tax on means of transportation – exemptions
The Law on Local Taxes and Fees also provides for situations in which an individual or enterprise is exempted from transportation tax. This happens in several cases:
- if there is a condition of reciprocity, concerning transport means belonging to diplomatic representations, consulates and foreign missions enjoying privileges and immunities under international agreements;
- if the means of transportation in question are special vehicles or vehicles used for special purposes (e.g., ambulances, police cars);
- if the means of transportation belong to mobilization stocks (military vehicles);
- If the vehicle has antique status.
Important!
Municipalities have the option of introducing a subject exemption from transportation tax, but the exemption cannot apply to vehicles with a permissible total weight of more than 12 tons (Article 8, items 2, 4, 6 of the Law on Local Taxes and Fees).
