The Ministry of Agriculture is amending the rules on the registration of tractors, self-propelled and agricultural machinery and their trailers to facilitate the tax obligations for the agricultural sector. An exception is to be made for the abolition of environmental pollution tax on inherited vehicles and on vehicles whose ownership changes by court decision.

Four years ago, the Parliament approved the Law on Environmental Pollution Tax, drafted by the Ministry of Environment. It imposes an obligation on all polluting objects, including off-road machinery used for agricultural activities, to pay a one-off pollution tax at the time of registration, both at the time of the first registration of a vehicle in Lithuania and when the vehicle changes ownership.

It should be noted that operators of vehicles used for agricultural activities do not pay other pollution taxes which are paid by owners of motor vehicles, such as the environmental pollution tax, which has a tax period of a calendar year, and the toll tax for the purchase of an electronic vignette, among others.