Clarifying circular issued by the Independent Public Revenue Authority (AADE) on the payment of traffic fees and the immobilisation of vehicles, following the extension granted for their payment. In it, answers are given to all the questions of car owners. It is recalled that this year we can use the platform MyCar of the AADE.
The decision of the ADPE
The circular of the Hellenic Revenue Service states the following:
α) In the event that the owner of a vehicle, which is in motion, wishes to permanently delete it due to recycling, he/she does not owe the registration fees for the year 2022 if he/she delivers the vehicle to be deleted to the alternative management centres approved by the E.D.O.E. or permanently deletes it from the licence registers of the Ministry of Infrastructure & Transport, until the expiry date of the extension granted for the immobilisation of the vehicle, i.e. until 28.2.2022 (Α.1268/2021). This is the case as the delivery of a vehicle to the N.D.O.E. for destruction/recycling has the direct consequence of alienating the owner from the vehicle and therefore constitutes a compulsory immobilization, which has the same effects as the voluntary one with regard to the deduction of registration fees (relevant provisions of article 22 of Law 2367/1953 and POL. 1091/2012) and covers the period from the delivery of the vehicle to the final deletion.
b) In the case where the owner of a vehicle, which is immobilized, wishes to have it permanently deleted by recycling, the provisions of par. 3 of Article 22 of Law 22. 2367/1953, according to which the immobilization is not lifted, and its registration data, license and registration plates, are transmitted by the competent department of the Tax Administration, at the request of the owner or owner, to the competent Regional Directorate of Infrastructure and Transport, or delivered by the owner or owner, if they are in his possession due to the immobilization of the vehicle electronically.
c) The current legislation on registration fees does not provide for the issuance of a certificate of non-payment of registration fees in cases of permanent deletion due to recycling, although it has been observed that some recycling companies and regional Transport Services request a certificate as a necessary document for the deletion of vehicles with recycling.
d) The extension of the deadline for immobilizing a vehicle until 28.2.2022, applies also to vehicles that have been temporarily immobilized until 31/12/2021 with payment of proportional traffic fees, pursuant to the provisions of Art. In these cases, if the traffic fees for the year 2022 are not paid by the end of the extension or the vehicle is not immobilized again, then the provisions of Circular E.2105/2021 apply and the fine for 2021 is imposed for not immobilizing the vehicle in due time.
ε) With regard to the issue of a certificate of non-payment of registration fees required for the transfer of a vehicle, the provisions of para. 7a of subpara. E7 of Article 1 of Law No. 4093/2012, according to which the transfer of ownership of a vehicle does not take place if the registration fees for the year in which the transfer takes place have not been paid beforehand. Therefore, when transferring a vehicle within the extension period, in order to obtain the relevant certificate, the registration fees for the year 2022 must be paid. Similarly, in cases where a certificate of non-payment of registration fees is granted due to export/re-registration of the vehicle abroad within the extension period, the fees for the year of export/re-registration must be paid in order to obtain the certificate.
f) The extension of the payment of registration fees and immobilization of the vehicle is also valid for the granting of exemption from registration fees to disabled beneficiaries, upon their request within the extension period (through the issuance of a relevant decision by the Head of the competent Tax Office), provided that the conditions of the current institutional framework on exemptions are met.
g) In the event of a change in the vehicle registration data within the extension period, due to a change in the characteristics of the vehicle which affects the amount of the registration fees (e.g. undercutting), the new fees are due from the next calendar year of the change, in accordance with the provisions of subpar. E7 of Article 1 of Act No. 4093/2012, i.e. 2023. For 2022, until the expiry of the extension, the traffic fees payable before the change in the vehicle's characteristics (e.g. before sublimation) shall be paid. It goes without saying that in cases where there is a change in the vehicle registration details within the extension period, which does not affect the amount of the registration fees (e.g. change of colour, replacement of registration due to wear and tear, removal of retention of title), the fees are payable until the end of the extension period.
η) In the event that the circulation fees have been paid and then within the extension period the vehicle is immobilized (voluntary or forced) or deleted due to recycling, the circulation fees may be refunded upon request of the taxpayer, as unduly paid, without the need for the year for which the circulation fees were paid to have elapsed (relevant POL. 1158/2002).
i) It is clarified that the obligation to pay the current year's (year 2022) traffic fees before the removal of immobilization also exists in the case of removal of immobilization within the extension period, since according to the provisions of Art. 2367/1953 and Art. 36 of Law No. 2367/1967. 2093/1992, immobilisation is not lifted if the owner of the vehicle has not previously paid the registration fees for the year in which the suspension takes place.
ι) Also, in case of removal of forced immobilization, the fees are paid within 10 days of the event that removes the immobilization, unless otherwise specified by relevant provisions of laws (1066578/5748/0014/POL.1147/8.6.1994).
Until 28 February deadline
The Ministry of Finance stresses that there will be no new extension and that the payment of traffic fees must be made by 28 February 2022.
Traffic taxes have been uploaded from 20 November on the myCAR online platform of the Independent Authority for Public Revenue
Through the platform, vehicle owners have the possibility to:
To digitally immobilise/park their vehicle, by digitally submitting its license plates, without having to visit the competent tax office.
Download the traffic tax notice and receive a certificate of non-payment of traffic taxes
To remove the immobilisation of their vehicle and pay registration fees by the month.
The only change this year is that the payment of the 2022 road tax will be made in a different way.
More specifically, vehicle owners will have to enter the myCar platform of the Hellenic Tax Authority, using their Taxis codes and select the "Vehicle Registration Fees" section.
Then the option to display the notice will appear, which this year will also have a QR code, with which payment can be made directly via web banking.
The deadline for payment of road tax will be 31 December 2021 - not counting any extensions. As a reminder, those who do not pay their road tax on time will be asked to pay double.
For credit card holders there is the possibility to pay the traffic fees in 12 interest-free monthly instalments, which can be done through alternative digital networks of banks (such as web banking, mobile banking), the ELTA network and other alternative networks such as through the network of 3,000 and more OPAP agencies, through the tora Wallet service.
The level of traffic taxes
As regards the amount of the registration fees for older vehicles with a registration until 30/10/2010, the fees are calculated on the basis of the age and engine capacity. In particular:
from EUR 22 to 1,230 for vehicles registered up to 2000
from €22 to €1,260 for vehicles registered between 2001 and 2005
from €22 to €1,380 for vehicles registered between 2006 and 2010.
For cars registered from 1 January 2011, the fees are calculated on the basis of carbon dioxide emissions.
Who will pay zero fees
This year's "lucky" owners of vehicles registered after 01/01/2021 will be among the "lucky ones", because these vehicles emit less than 122 grams of carbon dioxide pollutants per kilometre and therefore the fees will be zero.
For passenger cars registered for the first time in an EU/EEA Member State from 1 January 2021 onwards will be calculated on the basis of CO2 emission values per kilometre according to the Worldwide Harmonised Light Vehicle Test Procedure (WLTP) as stated in the vehicle's registration.
Late payment of circulation fees and fines
In any case, vehicle owners should be particularly careful, as failure to pay the traffic fees will result in a fine equal to 100% of the fees due on the vehicle.
Specifically, the amount of the fine is:
equal to the amount of the fees if the vehicle is a two/three-wheeler or a passenger car
equal to 50% of the fees if the vehicle is a passenger car.
zero if the circulation fee is less than EUR 30.
What is foreseen for the filing of plates
Those who do not wish to pay registration fees will have to submit plates electronically through the special platform of the AADE.
Specifically, owners with their TAXISNet codes should follow the following steps:
Log in to the Single Digital Portal of Public Administration AADE
You enter the myCar applicationYou enter your Taxisnet codes
Register:
a) the TC of the region
b) the street
(c) the number
Indicate the parking space (rented or registered)
Submit the application Obtain the application number
Remove the plates from the vehicle and keep them in a safe place.
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