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Source: BUS Sachsen-Anhalt (Linie6PLus)

Pay road tax


For the taxation of passenger cars, depending on the date of first registration, several criteria are decisive:

  • Drive type such as petrol, diesel, Wankel engines
  • Displacement (cm³)
  • Emission key or emission class (Euro standard)
  • Carbon dioxide emissions of your vehicle (CO2 value).

Commercial vehicles and motorhomes are primarily subject to weight-based taxation.

Motor vehicle trailers are also taxed by weight.

In the case of motorcycles, the tax is based on the displacement.

You can calculate the expected amount of motor vehicle tax for your vehicle using the motor vehicle tax calculator of the Federal Ministry of Finance.

If, for example, you do not pay the motor vehicle tax due to a lack of account cover, the Main Customs Office is obliged to initiate enforcement measures against you.

Change notices

  • Changes to the vehicle owner's data as well as technical changes made to your vehicle must be not communicated to the registration authority.
  • If the name, address or bank details of the taxpayer have changed, you must inform your competent main customs office accordingly.
  • The notification can be made informally in text form, for example by post, by fax or by de-mail and must be subscribed to by the current account holder,
  • Information on the vehicle registration number, the mandate reference number and the IBAN of the payer must be included.
  • You can also change a bank account online. To do this, you must register in the citizen and business customer portal of the customs administration.
  • If the payer of the motor vehicle tax has changed, a new SEPA direct debit mandate must always be issued to your responsible main customs office (Form 032021 Motor Vehicle Tax: SEPA direct debit mandate for the SEPA basic direct debit). An informal notification of changes is not sufficient in this case.

If you have any questions about your tax assessment, please contact the office indicated in your tax assessment.

With the traffic law registration of your vehicle, the motor vehicle tax obligation begins for you. The amount you have to pay depends on the type of vehicle.

In order to pay the motor vehicle tax, you must in principle participate in the SEPA direct debit procedure. As a result, you can no longer miss the timely payment.

  • If you register a vehicle with the registration authority, you must also submit the form for the SEPA direct debit mandate at the same time.
  • After the registration of your vehicle, your registration authority will transmit all the data necessary to determine the motor vehicle tax to the customs administration. On the basis of this data, your tax assessment will be created.
  • You can also download the form for the SEPA direct debit mandate on the website of the customs administration:
    • Use form 032021 "Motor Vehicle Tax: SEPA Direct Debit Mandate for sepa Basic Direct Debit".
    • For the new issue of a SEPA direct debit mandate for an already registered vehicle, send your completed and signed form 032021 by post to your responsible main customs office.

Payment of tax:

  • The due date on which the motor vehicle tax is collected will be communicated to you in the motor vehicle tax assessment.
  • The motor vehicle tax assessment also includes the amount that you have to pay and that is debited from the specified account on the day of maturity.
  • This amount will be debited from your account on the same date in subsequent years. As a rule, you will not receive another tax assessment or a new payment notice.
  • You usually pay the road tax for a period of one year in advance.
  • From an annual tax of more than EUR 500.00, shorter periods for the payment of motor vehicle tax can be granted.

Customs' citizen and business customer portal offers you the opportunity to change a bank account online.

  • For use, your one-time registration under www.zoll-portal.de is necessary.

In the case of vehicles that are registered for use in Germany, the tax liability begins with the registration with the registration authority. In these cases, you as the holder of the vehicle become a tax debtor and must pay the motor vehicle tax. The vehicle counts as a

  • automobile
  • camper
  • Commercial vehicle, for example trucks, tractor, bus,
  • Light vehicle, such as quad, buggy or trike
  • motorcycle (motorcycle) or
  • Trailers.

You do not need to submit any additional documents.

As a rule, there are no costs for you.
If you fail to make the timely payment, this will lead to reminders, late payment surcharges and, if necessary, enforcement measures due to non-timely payment of motor vehicle tax.

With the traffic registration of your vehicle, your tax liability begins.
You must pay the motor vehicle tax no later than the date of due date indicated in your motor vehicle tax assessment.
The tax liability lasts at least one month as long as your vehicle is registered for traffic in Germany.
Your motor vehicle tax liability ends with the deregistration or re-registration of your vehicle with the registration authority.

You will usually receive your tax assessment within 2 weeks after the registration of your vehicle.

  • Forms: yes
  • Online procedure possible: partial (change of bank details)
  • Written form required: partial (change of bank details via citizen and business customer portal possible)
  • Personal appearance necessary: no
SEPA direct debit mandate for the receipt of motor vehicle tax

The citizen and business customer portal offers you the opportunity to use customs services online. The services offered there for motor vehicle tax are constantly being expanded.
Register at: hwww.zoll-portal.de

The text was automatically translated based on the German content.

Federal Ministry of Finance

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