The government is proposing an excise duty of between €500 and €6,000 for the most powerful cars. The measure is included in the amendments to the Excise Duties and Tax Warehouses Act approved by the Council of Ministers, but it is not yet final. The bill must be considered at first and second reading by the 52nd National Assembly.
The new tax will apply to passenger cars with internal combustion engines with a maximum net power of 250 kW or more. Four excise duty levels are envisaged:
- €500 for cars from 250 kW to 300 kW;
- €1,500 for cars from 301 kW to 350 kW;
- €3,000 for cars from 351 kW to 500 kW;
- €6,000 for cars with power exceeding 500 kW.
According to the Council of Ministers, the measure is prompted by “the need for additional budget revenues”. The proposal also includes other changes related to the control of excise goods and limiting opportunities for tax avoidance. The excise duty will not apply to fully electric vehicles. An exception is also provided for specialised vehicles intended for official use, including ambulances, fire engines and vehicles operating under a special traffic regime.
For hybrid vehicles, only the maximum net power of the internal combustion engine will be taken into account when determining the taxable base. The data must be stated in the certificate of conformity or another applicable official document. The power of the electric motor will not be added to it. The bill also provides further rules for the movement, storage and use of energy products, electricity and other excise goods. The aim is to eliminate regulatory ambiguities and facilitate oversight without creating additional administrative requirements for compliant economic operators. The proposal will enter into force only if it is adopted by Parliament. Until the legislative procedure is completed, the rates of the new excise duty are not final.