The circulation tax, also known as IVTM (Tax on Mechanical Traction Vehicles), is a mandatory annual municipal fee that vehicle owners must pay to legally operate their vehicles on public roads.

Who Must Pay

• Car owners
• Motorcycle owners
• Commercial vehicle owners
• Registered vehicle owners (even if the vehicle isn't used)

Tax Calculation Factors

• Vehicle power
• Vehicle characteristics
• Municipal regulations
• Vehicle type and usage

Exempt Vehicles

• Public transport vehicles (9+ seats)
• Official government vehicles
• Diplomatic vehicles
• Ambulances and healthcare vehicles
• Vehicles for persons with 33%+ reduced mobility
• Agricultural vehicles with proper documentation
• Some municipalities offer reductions for:
  • Electric vehicles
  • Hybrid vehicles
  • Low-emission vehicles
  • Historic vehicles

Payment Methods

1. In Person

   • Local Town Hall
   • Authorized banks
   • Taxpayer Assistance Offices (appointment required)

2. Bank Direct Debit

   • Can be set up online or by phone
   • Automatic annual payments

3. Online Payment

   • Available until 8:00 PM on due date
   • Credit/debit card
   • Electronic banking
   • Digital certificate (if required)

4. Phone Payment

   • Through bank telephone services
   • Via city hall citizen attention line
   • Available until 8:00 PM on due date

Important Notes

• Payment is required even if the vehicle isn't used
• Each municipality manages its own collection process
• Check local payment calendars to avoid penalties
• Late payments may result in fines and penalties
• Keep proof of payment for your records

Remember to verify specific requirements and deadlines with your local municipality, as regulations may vary by location.

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