It is possible not to pay the tax

The Law stipulates particular exemptions from the car tax – it is not paid:

• for special service vehicles;
• for passenger taxis;
• for vehicles owned or hold by a person authorised by the vehicle manufacturer and used as demonstration vehicles and that are registered as such in an agreement with the vehicle manufacturer binding upon the person and that the business has declared in the State Register of Vehicles and their Drivers maintained by the Road Traffic Safety Directorate;
• if the business’ turnover of car rental services make up at least 90% of the total turnover of the business, for vehicles intended for short-term rental and owned or hold by the business and that the business has declared in the State Register of Vehicles and their Drivers maintained by the Road Traffic Safety Directorate
• for vehicles that the business uses solely for the needs of its economic activity and that have been declared in the State Register of Vehicles and their Drivers maintained by the Road Traffic Safety Directorate. In this case, the business has to prove that the vehicle is used solely for the needs of its economic activity. The business has to record the travels connected with its economic activity by using a travel control system, i.e. a device that receives signals transmitted by the Global Positioning System (GPS) and determines the coordinates of the vehicle in real time and location.

If during the taxation period the business alienates a vehicle for which the car tax has been paid, the State Revenue Service repays the tax that has been overpaid.

Posted in: [:lv]Vieglo transportlīdzekļu nodoklis[:en]Car Tax[:ru]Автомобильный налог