Motor Vehicle Tax for 2025: Electronic Filing Without the Wait

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The motor vehicle tax return applies to all vehicles registered in Slovakia that were used for business or other self-employed activity on at least one day during 2025. The deadline for filing the tax return is as early as 31 January, so we bring you some essential information about the subject of the motor vehicle tax, the persons who are obliged to pay this tax, and electronic filing.

To file your motor vehicle tax return electronically, you will need a qualified electronic signature, which you can obtain in just a few clicks on our NFQES portal.

The Subject of the Motor Vehicle Tax

The subject of the motor vehicle tax are motor vehicles of categories L, M, N and O that also meet the following statutory conditions:

• the motor vehicle is registered in Slovakia,
• the motor vehicle is used for business or other self-employed activity.

The law considers the following activities in particular to be use of a motor vehicle for business:

• actual use of the vehicle for business purposes,
• keeping accounting records or tax records on the vehicle,
• claiming expenses associated with the operation and use of the vehicle,
• use of the vehicle for business by a taxpayer under Section 3 letters c) to e) of Act No. 361/2014 Coll. on motor vehicle tax and on amendments to certain acts.

Important notice:

You are obliged to pay the motor vehicle tax even if the vehicle is not included in your company’s assets and you are neither its owner nor its holder. The decisive factor is that the vehicle was used for business.

When the Tax Liability Arises

The tax liability arises on the first day of the month in which you begin to use the motor vehicle for business. You do not need to report the ordinary commencement and termination of the tax liability to the tax authority on a special form; instead, you state it in the tax return after the end of the taxation period (in this case, after the end of the 2025 calendar year).

The taxation period is the 2025 calendar year.

Who Is Obliged to File a Motor Vehicle Tax Return for 2025

The obligation to file a tax return under Act No. 361/2014 Coll. lies with the taxpayer, who, under this act, is a natural or legal person that:

• is registered in the vehicle’s documentation as the holder of the vehicle,
• has its organizational unit registered as the holder of the vehicle in the documentation,
• uses a vehicle whose documentation lists as the holder a person who has died, ceased to exist or been dissolved,
• uses a vehicle whose documentation lists as the holder a person who does not use the vehicle for business (for example, the spouse of an entrepreneur who owns the vehicle), or
• is an employer and pays an employee travel reimbursements for the use of a vehicle that is not used for business.

Important notice:

Act No. 361/2014 Coll., in the provisions of Section 2(2) and Section 4(1), specifies which motor vehicles are exempt from the tax in 2025.

Entities that are obliged to communicate with the state electronically must file the motor vehicle tax return electronically. Since 1 January 2018, all legal persons registered in the Commercial Register of the Slovak Republic have been obliged to communicate with the state electronically, and since 1 July 2018 so have all natural persons – entrepreneurs.

The Deadline for Filing the Motor Vehicle Tax Return for 2025

Another important piece of information for entrepreneurs is the deadline for filing the motor vehicle tax return. For the 2025 calendar year, the last day to file the tax return and pay the motor vehicle tax is 31 January 2026, which in 2026 falls on a Saturday. For this reason, the last day to file the motor vehicle tax return is postponed to 2 February 2026, which falls on a Monday. By this date you must also pay the tax itself.

The motor vehicle tax return is filed using the prescribed form. Online filing of the motor vehicle tax return must be signed with a qualified electronic signature.

When filing the motor vehicle tax return electronically, it is:

• necessary to log in to the Central Public Administration Portal using eID (an identity card with an electronic chip),
• or the taxpayer may log in to the specialized portal of the Financial Administration via eID.

In both cases, you need a qualified electronic signature for online electronic filing. You can obtain it quickly and easily through the NFQES digital platform, which is a trust service provider under the eIDAS Regulation and is listed in the trusted list of providers.

Conclusion

Electronic filing of the motor vehicle tax allows you to fulfil your legal obligation without unnecessary waiting and in-person visits to offices. If you know the deadlines, who the obligation applies to, and you have a qualified electronic signature at your disposal, you can complete the entire process online quickly and in compliance with the applicable legislation.

Find out where else you can use a qualified electronic signature in your business.