If a company wants to apply a UVTN exemption, one of the first steps after installing a route control system is to submit a declaration in e-CSDD. CSDD explains that, using e-CSDD, the taxpayer declares that the vehicle meets one of the conditions under which an exemption from paying the tax may be applied. One of these conditions is also the case where the vehicle is used for business purposes.
First, the company must make sure that the specific vehicle is genuinely used for its business activities. After that, the application of the exemption must be declared in e-CSDD. The law also provides that, when declaring such a vehicle, the company must indicate the provider of the route control system, including its name and registration number.
CSDD states that the declaration must be submitted by the 25th day of the month in which the right to the exemption arises. The exemption is then applied starting from the following month. If the vehicle has only recently been acquired into ownership or possession and qualifies for the exemption, the declaration for the following tax period must be submitted within 15 days after registration.
It is also important to monitor any changes. If the vehicle is no longer eligible for the exemption, the law provides that this must be declared in the register within five days after the exemption is lost.
Instructions with screenshots are available on the CSDD website.
