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Annual motor vehicle tax
How will the claim be collected?
(Click the steps for more information)
Legal enforcement
1. Notice of enforcement of claim
2. Notice of attachment proceedings
3. Attachment proceedings
Your options
All owners of vehicles registered in the Central Register of Motor Vehicles must pay an annual motor vehicle tax (road tax). If you are registered as the owner of the vehicle on 1 January, you are responsible for paying the annual motor vehicle tax. The annual motor vehicle tax applies from 1 January to 31 December.
If you do not pay the annual motor vehicle tax by the deadline set by Skatt Øst, and they will transfer the claim to us for collection. This normally takes place in September, and we then start collecting on the claim.
You cannot be granted payment by instalment or a postponement of payment once the annual motor vehicle tax claim has been transferred to us.
If you wish to apply for cancellation of the debt or appeal against the claim, it is Skatt Øst that will consider your application. Enforcement of the claim will not be stopped while the application is being considered unless we are told to do so by Skatt Øst.
Annual motor vehicle tax is a claim that we can offset against tax.
Relevant legal authority
- annual motor vehicle tax, cf. the Tax Payment Act Section 14-1, cf. the Enforcement of Claims Act Section 7-2 letter e
- the Tax Payment Act Section 2-7, cf. the Tax Payment Regulations of 21 December 2007 Section 2-7-1 first paragraph