The motor vehicles tax return must be submitted by a taxable person, i.e. the motor vehicle manufacturer or the person who, for the purposes of trading in motor vehicles, acquires from another Member State a motor vehicle that has not yet been temporarily or permanently registered in another Member State and which has not yet been type approved in accordance with the EC type approval rules and for which an SA type-approval certificate has not yet been issued.

Taxable persons are required to submit an MVT return to the tax authority by the twenty-fifth day of the month following the expiry of the tax period in which the motor vehicle tax becomes chargeable.

Taxable persons are required to submit their MVT returns notwithstanding whether they are liable or not to pay tax for the period to which their returns relate. Taxable persons prepare their tax return on the basis of the records that they are required to keep pursuant to the Motor Vehicles Tax Act – ZDMV-1 (paragraph two of Article 24 of the ZDMV-1).

Taxable persons are required to submit their MVT returns to the tax authority electronically via the FURS eDavki.

Submission of a motor vehicles tax return(DMV-O)
Elektronska oddaja    Izpolni/natisni     Navodila

No fee.

Taxable persons who fail to submit a tax return to the tax authority, or fail to submit the return within the prescribed time limit, or fail to submit the return in the prescribed manner, or who provide in their tax return incomplete, false or incorrect information, shall be imposed the following fines for a minor offence:

    • a fine of between EUR 4,000 and EUR 75,000 shall be imposed on a legal person, and a fine of between EUR 10,000 and EUR 125,000 on a legal person deemed to be a medium-sized or large company under the Act governing companies;
    • a fine of between EUR 1,000 and EUR 10,000 shall be imposed on the responsible person of a legal person, and a fine of between EUR 1,200 and EUR 10,000 on a legal person deemed to be a medium-sized or large company under the Act governing companies;
    • a fine of between EUR 3,000 and EUR 50,000 shall be imposed on a sole trader or a self-employed person;
    • a fine of between EUR 800 and EUR 10,000 shall be imposed on the responsible person of a sole trader or the responsible person of a self-employed person;
    • a fine between EUR 400 and EUR 5,000 shall be imposed on an individual.

Self-declared taxable persons are not deemed to have committed an offence but are required to settle their tax liability, including interest.

    • Motor vehicle tax – ZDMV-1 (Detailed description)
    • Table for the calculation of MVT under the ZDMV-1

    • Motor Vehicles Tax Act (ZDMV-1)

    • Motor vehicle tax