The special charge is calculated and paid at the time of the registration of the vehicle, i.e. at the time when the vehicle is certified to be roadworthy based on the decision of the Fund.
As of 1 January 2015, the special charge is calculated using the formula: PN = N0 x kk, where:
PN – is the amount of the special fee in HRK,
N0 – is the basic fee per type of vehicle (unit charge),
kk – is the corrective coefficient depending on the type of engine and motor fuel, piston displacement or power-rating of the engine, type of vehicle, CO2 emissions and age of the vehicle.
The unit charge (N0) per certain type of vehicle depends on the type of vehicle (category) and the number of kilometres travelled, and is calculated using the formula: N0 = n0 x k0, u where:
n0 – is the basic fee depending on the type of vehicle (category),
k0 – is the corrective coefficient depending on the number of kilometres travelled in a year.
The method and time limits for the calculation and payment of the special charge are laid down in the Ordinance on the method and time limits for calculation and payment of the special environmental charge for motor vehicles (OG 156/14), while unit charges, corrective coefficients and more detailed criteria and benchmarks are laid down in the Regulation on unit charges, corrective coefficients and detailed criteria and standards for determining the special environmental charge for motor vehicles (OG 114/14, 147/14 and 2/21).