The car tax is a proprietary car tax which is paid following the ownership of the vehicle. Therefore, since it is not a traffic tax, the car tax must always be paid, and even when the vehicle is not used.

According to the current legislation, the car tax can be paid without incurring any increase within the last day of the month following the expiry date . So, if your car tax is expiring in December 2015, you have until 31 January 2016 to be able to regularize the position without penalties and more.

How much does it cost to pay the late car tax

So far, the assumptions in which you have acted regularly. However, if you have forgotten to pay the car tax, you can try to make up for lost time by paying the penalties provided for in ordinary or reduced measure . In detail:

  • If payment is made within 14 days of the original expiry , the penalty is 0.2 per cent for each day of delay.
  • If the payment is made between the 15th and the 30th day of expiry , the sanction is 3 per cent more for each day of delay to which the interests must be added, equal to 1 per cent per year.
  • If the delay exceeds 30 days, but is less than a year, the sanction goes to 3.75 per cent for each day of delay, in addition to the aforementioned interest rate.
  • If the delay is greater than one year , the penalty is 30 percent of the original amount, plus interest.


When the car tax is prescribed

Let us now try to understand when it is possible not to pay the car tax anymore, as the tax has been statute-barred.

In principle, the car tax expires after the third year following that in which the payment is to be made. In this regard, remember that the three-year term does not start from the time when the payment should have taken place, but from the year following this moment, and that the deadline expires at the end of the third year following the payment (ie, the 31 December) . All clear?

When the car tax is prescribed

Probably not. Let’s clarify then with a simple example . Let’s assume we have to pay the stamp duty by 30 June 2015 (the stamp expired in May 2015 but, as we have seen, payment can be made by the end of the month following the one to which it refers). Well, the term of the three years will not start either from May 2015 (reference month of the stamp) or from June 2015 (month within which it would have been possible to make the payment of the stamp without incurring penalties for the delay) but from 1 January 2016, or from the year following that in which the payment was to be made. Therefore, the stamp prescription will start on December 31st 2018, that is at the end of the third year after the one in which the payment should have been made.

Finally, let us also remember that in order to try to understand if the prescription term has been respected, all the possible previous interruptive notifications of the terms of prescription of the terms must also be considered. So, if there have been payment notices, reminder notifications, or anything else, the terms are interrupted.

In addition to the above, it is better to take a look at the possible extensions decided at national level. It would not be the first time, for example, that the stamp requirements are extended to a new date set by the legislator.

In short, it is naturally advisable not to skip the payment of the car tax because of the risks that can be related to such bad practice. However, if you have forgotten to pay the stamp duty, it can be helpful to understand how much you actually need to recover before regularizing your position.