Under the regulation, more precise information on the vehicle’s body name is entered in the motor register as of 2020 in order to ensure that new types of motor vehicles and their trailers comply with the safety and environmental requirements of the European Union.
From 20 December 2024, the Estonian Transport Administration will forward the data provided in the motor register to the Tax and Customs Board, which will then be used to calculate the heavy goods vehicle tax on the correct grounds. On the basis of the organised data, a quarterly heavy goods vehicle tax will be levied on all vehicles with the capacity to carry goods, regardless of whether the vehicle is intended for this purpose or not. This means that the notation “specific purpose” is no longer a basis for exemption and vehicles that were previously exempt are subject to taxation. According to the new basis, the first payment deadline of the heavy goods vehicle tax is 15 January 2025.
The clarification of the data on which the heavy goods vehicle tax is based is required due to the fact that the vehicle body names defined in EU Regulation 2018/858 were introduced in the motor register. As a result, several of the former body names are no longer used for new vehicles.
The vehicle history check in the E-service of the Estonian Transport Administration can be used to verify whether a vehicle is capable of carrying goods based on its body type.
If you have any further questions regarding the body type of a truck, please contact the Estonian Transport Administration at the e-mail address [email protected] or dial 620 1200. Further information about the heavy goods vehicle tax is available on the website of the Tax and Customs Board.
The table below provides an overview of the heavy goods vehicle tax for N and O category trucks.
|
Vehicle body type |
Capacity for carriage of goods |
Subject to heavy goods vehicle tax |
|
Concrete pump |
no capacity for carriage of goods |
no |
|
Concrete mixer |
carriage of goods |
yes |
|
Converter dolly (category O only) |
carriage of goods |
yes |
|
Livestock carrier |
carriage of goods |
yes |
|
Special purpose vehicle |
the capacity for carriage of goods depends on the construction of the vehicle, clarification needed |
|
|
Small van |
carriage of goods |
yes |
|
Isothermal |
carriage of goods |
yes |
|
Retail/exhibition |
no capacity for carriage of goods |
no |
|
Tipper |
carriage of goods |
yes |
|
Van |
carriage of goods |
yes |
|
Glazing transporter |
carriage of goods |
yes |
|
Compressor (category O only) |
no capacity for carriage of goods |
no |
|
Container carrier |
carriage of goods |
yes |
|
Vertical lift |
no capacity for carriage of goods |
no |
|
Crane |
no capacity for carriage of goods |
no |
|
Mobile crane |
no capacity for carriage of goods |
no |
|
Low-floor (category O only) |
carriage of goods |
yes |
|
Drop-side truck |
carriage of goods |
yes |
|
Timber truck |
carriage of goods |
yes |
|
Miscellaneous |
the capacity for carriage of goods depends on the construction of the vehicle, clarification needed |
|
|
Boat carrier (category O only) |
carriage of goods |
yes |
|
Tanker |
carriage of goods |
yes |
|
Refuse collection vehicle |
carriage of goods |
yes |
|
Digger derrick vehicle |
carriage of goods |
yes |
|
Recovery vehicle |
carriage of goods |
yes |
|
Glider carrier (category O only) |
carriage of goods |
yes |
|
Emergency vehicle |
no capacity for carriage of goods |
no |
|
Ladder vehicle |
no capacity for carriage of goods |
no |
|
Tractor unit |
carriage of goods |
yes |
|
Car carrier |
carriage of goods |
yes |
|
Road maintenance |
no capacity for carriage of goods |
no |
|
Replacement body |
carriage of goods |
yes |
|
Road tractor |
carriage of goods |
yes |
