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Heavy Goods Vehicles Tax Act

Passed 18.10.2000
RT I 2000, 81, 515
Entry into force 01.01.2003

Amended by the following legal instruments (show)

§ 1.  Object of taxation

  Heavy goods vehicles tax is paid for the following classes of vehicles which are intended for the carriage of goods:
 1) a truck with a maximum authorised weight or gross laden weight of 12 tonnes or more which is registered in the traffic register, except the truck specified in clause 2 of this section;
 2) a road train composed of a truck and one or more trailers with a maximum authorised weight or gross laden weight of 12 tonnes or more, whereas the truck of the road train is registered in the traffic register.
[RT I 2002, 110, 655 – entry into force 01.01.2003]

§ 2.  Tax rates

 (1) The truck and road train (hereinafter heavy goods vehicle) specified in § 1 of this Act are taxed in accordance with the tax rate set out in the Annex to this Act according to:
 1) the maximum authorised weight, number of axles and the type of suspension of the driving axle of the truck. In the absence of an indication of the maximum authorised weight of a truck on the registration certificate of the vehicle, the tax is imposed according to the gross laden weight, the number of axles and the type of suspension of the driving axle;
 2) the maximum authorised weight or gross laden weight of a road train on the basis of the characteristics of trucks specified in clause 1 of this subsection, the number of axles of trailers used in the composition of the road train at the same time and the gross laden weight of the specified trailers which the owner or user of the truck has presented to the Estonian Transport Administration and through the Transport Administration to the Tax and Customs Board for the performance of supervision.
[RT I, 10.12.2020, 1 – entry into force 01.01.2021]

 (1¹) The tax rate of a road train in the composition of which several trailers are used at the same time is calculated based on the maximum total mass and the number of axles of the truck and trailers together.

 (2) [Repealed – RT I 2002, 110, 655 – entry into force 01.01.2003]

 (3) In case the underlying data for taxation is amended in the traffic register during the taxable period, the heavy goods vehicle tax payable during the same taxable period is calculated based on the maximum tax rate arising from the data. An additional amount of tax due is calculated in proportion to the number of full calendar months as of the entry of the amended data in the traffic register until the expiry of the taxable period and is paid within fifteen calendar days as of the date of entry of the data in the traffic register.
[RT I 2002, 110, 655 – entry into force 01.01.2003]

§ 3.  Payer of heavy goods vehicle tax

 (1) Heavy goods vehicle tax is paid by a natural person residing in Estonia on a temporary or permanent basis, a legal person registered in Estonia and a state and municipality agency who are the owners of heavy goods vehicles as specified in § 1 of this Act, except in the cases provided in subsections 1¹ and 2 of this section.

 (1¹) The user of a heavy goods vehicle is the payer of the heavy goods vehicle tax in case the user uses the heavy goods vehicle on the basis of a contract for use or a contract of sale with a reservation on ownership and the name, personal identification code or registry code and the address of the residence or seat of the user are entered in the traffic register. In the absence of the specified entry, the owner of the heavy goods vehicle pays the heavy goods vehicle tax.

 (2) In case the owner of a heavy goods vehicle specified in § 1 of this Act is other than a person or agency set out in subsection 1 of this section, the heavy goods vehicle tax is paid by the person in possession of the corresponding vehicle, who has been entered in the traffic register.

 (3) The residence or seat of a payer of heavy goods vehicle tax, the maximum authorised weight or gross laden weight of the heavy goods vehicle, the number of axles, and the existence of air suspension or equivalent suspension of the driving axle is determined by the data entered in the traffic register. The owner or possessor of a heavy goods vehicle is liable for the correctness of the data submitted to the traffic register.
[RT I, 07.12.2018, 1 – entry into force 17.12.2018]

§ 4.  Place of receipt of tax

  The heavy goods vehicle tax is paid into the state budget.

§ 5.  Taxable period and term for payment of tax

 (1) The taxable period for heavy goods vehicle tax is a quarter.

 (2) The payer of heavy goods vehicle tax is required to calculate and pay the heavy goods vehicle tax:
 1) on a heavy goods vehicle, at the latest by the fifteenth date of the first month of a taxable period, except in the cases specified in clauses 2 and 3 of this subsection;
 2) on a lorry or truck registered in the traffic register during a taxable period, within fifteen calendar days as of the registration of the lorry or truck in the traffic register;
 3) on the road train the gross laden weight of which was entered in the traffic register during a taxable period, within fifteen calendar days as of entry of the gross laden weight of trailers used in the composition of the road train at the same time in the traffic register by the Transport Administration.
[RT I, 10.12.2020, 1 – entry into force 01.01.2021]

 (3) The heavy goods vehicle tax on lorries or trucks and road trains specified in clauses 2 and 3 of subsection 2 of this section is paid in proportion to the number of full calendar months as of the entry of the lorry or truck in the traffic register or entry of the gross laden weight of trailers in the traffic register until the end of the taxable period.

 (4) Upon transfer or transfer of the right of use of a heavy goods vehicle during a taxable period, the heavy goods vehicle tax paid for the taxable period is not returned. Upon formalising amendment of data concerning an owner or user in the traffic register, the person who has acquired or obtained for use a heavy goods vehicle is required to pay the heavy goods vehicle tax as of the quarter following the acquisition or obtaining for use of the heavy goods vehicle.
[RT I 2002, 110, 655 – entry into force 01.01.2003]

§ 6.  Procedure for payment of tax

 (1) Heavy goods vehicle tax is paid to the bank account of the Tax and Customs Board.

 (2) The payment order must set out, in a legible manner, the name (in the case of a natural person, the given name and surname) of the payer of heavy goods vehicle tax, details of the national registration plate of the lorry or truck (hereinafter registration plate data), the maximum authorised weight or gross laden weight of the taxable heavy goods vehicle expressed in kilograms, the amount of tax and the period for which tax is paid. In case the payer of heavy goods vehicle tax is paying tax for several heavy goods vehicles in the payer's ownership or possession together, the payment order sets out, separately and in a legible manner, the registration plate data of all the lorries or trucks, the maximum authorised weight or gross laden weight of the taxable heavy goods vehicles and the amounts of tax paid for each heavy goods vehicle.
[RT I 2003, 88, 591 – entry into force 01.01.2004]

§ 7.  [Repealed – RT I 2002, 110, 655 – entry into force 01.01.2003 ]

§ 8.  Tax exemption

  Heavy goods vehicles of the Defence Forces, the Defence League, the Police and Border Guard Board and rescue service agencies, and heavy goods vehicles of a local authority, non-profit organisation, foundation or company carrying out rescue work, which are used primarily for rescue work, are exempt from the heavy goods vehicle tax.
[RT I, 29.12.2011, 1 – entry into force 01.01.2012]

§ 9.  Tax authority

 (1) The tax authority of heavy goods vehicle tax is the Tax and Customs Board.

 (2) The Transport Administration is required to submit the following data concerning the heavy goods vehicles which were entered into or deleted from the traffic register during the preceding taxable period to the Tax and Customs Board by the tenth date of the first month of each taxable period:
[RT I, 10.12.2020, 1 – entry into force 01.01.2021]
 1) the name of the owner or, in the cases specified in subsections 1¹ and 2 of § 3 this Act, of the possessor of the lorry or truck (in the case of a natural person, the given name and surname);
 2) the personal identification code (in the absence thereof, the date, month and year of birth of the person) or registry code of the owner or, in the cases specified in subsections 1¹ and 2 of § 3 of this Act, of the possessor of the lorry or truck;
 3) the address of the residence or seat of the owner or, in the cases specified in subsections 1¹ and 2 of § 3 of this Act, of the possessor of the lorry or truck;
 4) the registration plate data of the lorry or truck;
 5) the maximum authorised weight or gross laden weight of the lorry or truck;
 6) the number of axles of trailers used in the composition of a road train at the same time and the gross laden weight of the trailers which is entered in the traffic register, and also the date of making the entry;
 7) the make of the lorry or truck;
 8) the existence or absence of air suspension or equivalent suspension of the driving axle of the lorry or truck;
 9) the number of axles of the lorry or truck;
 10) the date of registration, amendment of the registry entry or deletion from the register of the lorry or truck.

 (3) In case data in the traffic register on a heavy goods vehicle or a payer of heavy goods vehicle tax on which taxation is based, is amended during a taxable period, the Transport Administration is required to notify the Tax and Customs Board thereof by the tenth date of the month following the taxable period.
[RT I, 10.12.2020, 1 – entry into force 01.01.2021]

 (4) The Tax and Customs Board has the right to require the owner or possessor of a heavy goods vehicle to adjust the data submitted to the Transport Administration.
[RT I, 10.12.2020, 1 – entry into force 01.01.2021]

§ 9¹.  Implementation of non-compliance levy

 (1) The Tax and Customs Board may issue a warning that a non-compliance levy may be applied upon failure to submit data specified in subsection 2 of § 9 of this Act or upon submission of false data.

 (2) In case a person does not comply with the obligation by the date indicated in the warning, the person is required to pay the non-compliance levy indicated in the warning.

 (3) In order to enforce compliance with this obligation, the non-compliance levy may not exceed 1,300 euros for the first time and 2,000 euros for the second time. The non-compliance levy used to enforce compliance with one and the same obligation may not exceed 3,300 euros.
[RT I, 07.12.2018, 1 – entry into force 17.12.2018]

§ 10. – § 12. [Omitted from this text.]

§ 13.  Implementing Provisions

 (1) The traffic register must contain the following data about a heavy goods vehicle:
 1) the maximum authorised weight or gross laden weight of a lorry or truck;
 2) the number of axles of the lorry or truck;
 3) the type of suspension of the driving axle of the lorry or truck (existence or absence of air suspension or equivalent suspension);
 4) in the case of a lorry or truck intended for a specific purpose, a notation whether the vehicle is intended for the carriage of goods;
 5) the number of axles of trailers used in the composition of a road train at the same time and the gross laden weight of trailers.

 (2) In case a part of data specified in subsection 1 of this section has not been entered in the traffic register, a payer of heavy goods vehicle tax is required to address the Road Administration for the entry of the data in the register at the latest by 20 March 2004. The replacement of a registration certificate arising from the entry of the aforementioned data in the traffic register is exempt from state fee until 31 March 2004.
[RT I 2009, 25, 150 – entry into force 01.07.2009]

 (3) The Road Administration is required to submit the data listed in subsection 2 of § 9 of this Act about heavy goods vehicles registered in the traffic register as at 31 March 2004 to the Tax and Customs Board at the latest by 10 April 2004.
[RT I 2009, 25, 150 – entry into force 01.07.2009]

 (4) A payer of heavy goods vehicle tax is required to calculate and pay the heavy goods vehicle tax payable for the first quarter of 2004 by 15 April 2004 and pay the amount together with the amount due during the following taxable period. Subsection 3 of § 2 of this Act is not applied upon calculation of the heavy goods vehicle tax payable for the first quarter of 2004.

 (5) The heavy goods vehicle tax established by this Act is applied as of 1 January 2004.
[RT I 2003, 88, 591 – entry into force 01.01.2004]

§ 14.  Entry into force of Act

  This Act enters into force on 1 January 2003.

Annex Rates of Heavy Goods Vehicle Tax