Heavy goods vehicle tax must be paid by your company if you register in the Traffic Register a truck or a tractor-trailer consisting of a cab and at one or more trailers with a gross vehicle weight of over 12 tons. The basis for taxing a truck is the gross vehicle weight, number of axles and the type of suspension of the driving axle.
The heavy goods vehicle taxation period is one quarter and you must pay the tax to the Tax and Customs Board by the 15th day of the taxation period.