Taxes in Europe Database v2
The Eurovignette is a tax assimilated to income taxes which is levied as a duty for the use of the road network.
This Eurovignette is laid down by the Law of December 27th, 1994, approving the Treaty concerning the levy of duties for the use of certain roads by heavy lorries, signed at Brussels on February 9th, 1994, by the Governments of Belgium, Denmark, Germany, the Grand Duchy of Luxembourg and the Netherlands, and introducing a "Eurovignette" pursuant to Council Directive 93/89/EEC of the European Community of October 25th, 1993, and by the decrees issued for its implementation.
As regards the Eurovignette which falls within the competence of the Flemish Region, the provisions specified in the "Vlaamse Codex Fiscaliteit" (Flemish Tax Code) apply.
Belgium, Denmark, Grand Duchy of Luxembourg, the Netherlands and Sweden.
As from 1 September 2003 Germany ended its participation.
The main taxpayer is the owner of the vehicle.
When the owner has defaulted on payment of the Eurovignette, the operator, keeper or driver of the vehicle are held jointly and severally liable for the payment, subject to appeal against the owner.
The Eurovignette is levied on the vehicles engaged in or exclusively used for road transport of goods, and of which maximum authorized mass is 12 tons at least.
The following vehicles are exempted :
Rates in euro:
Country of registration
- emission norm non-EURO
- emission norm EURO I
- emission norm EURO II and cleaner
All other countries
Vehicles covered by a Belgian trader's number plate or a temporary number plate
(*) It is in fact a payment term of the annual rate; the amount is equal to three times the amount of the monthly rate
The Eurovignette is due:
As from January 2011, the Flemish Region collects the tax for natural persons domiciled therein or legal persons having their registered office there.
As from January 2014, the Walloon Region is competent to service the Eurovignette for natural persons domiciled therein or legal persons having their registered office there.
The Federal Public Service Finance remains competent to service this tax in the Brussels-Capital Region.