PPMV is an abbreviation for a special tax on motor vehicles that can be divided into:
- new motor vehicles
- used motor vehicles.
Among other things, in this regard, the system of taxation by special tax on motor vehicles covers two procedures for the calculation and payment of a special tax, for:
- new motor vehicles (which the manufacturer or dealer in the Republic of Croatia sells to a taxpayer, i.e. a natural or legal person who, for use on roads in the Republic of Croatia, acquires a motor vehicle), and
- used motor vehicles in general and new motor vehicles entered or imported by a legal or natural person (including a dealer of used motor vehicles).
A new motor vehicle is a motor vehicle that was not registered at the time of entry, import or sale in the Republic of Croatia. Therefore, a new motor vehicle is a motor vehicle that was not registered in the records of motor vehicles of the competent authority of any state and for which the prescribed registration document and license plate were not issued.
A used motor vehicle is every motor vehicle except a new motor vehicle.
The special tax shall be determined on the basis of carbon dioxide (CO2) emissions expressed in grams per kilometre, the selling price of a motor vehicle, the power of the engine in kilowatts, the volume of the engine in cubic centimetres and the level of exhaust emissions.