The deadline for payment was postponed from March to April.

Tax tasks related to the motor vehicle tax will be assumed by the National Tax and Customs Administration (NAV) next year. According to NAV, the change will not affect the owners, in addition, they will not have to do anything. However, an important change is that it is enough to pay the first installment before April 15 instead of March 15 and the second before September 15.

In its announcement, the tax authority also indicated that at the beginning of the year, NAV will send a decision to all concerned about the tax to be paid, the current payment terms and the tax revenue account of the new car. Starting in 2022, only those who have received a change, such as an increase in the age of the car and a reduction in the amount of the car tax, will receive a notification from NAV.

According to NAV, the changes will not affect vehicle tax exemptions. The tax exemption and suspension existing at December 31, 2020 will be automatically taken into account by NAV ex officio when collecting the tax, based on the data provided by local governments.

Next year, the exemption, suspension and tax credit must also be reported to NAV. According to the notice, issues related to tax obligations that have arisen, changed or ceased to exist until December 31, 2020 can still be directed to municipal tax authorities.

Starting next year, 100 percent of the car tax revenue will go to the central budget, which could be about 87 billion guilders. So far, 40 percent of the tax has remained with the municipalities and the change was decided by Parliament in June.


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