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Annual vehicle taxation

Directive 1999/62/EC  as modified by Directive 2006/38/EC  sets common rules on annual taxes for heavy goods vehicles (above 12 tonnes).

The Directive contributes to further development of the functioning of the internal market through the approximation of the conditions of competition in the transport sector by reducing the differences in the levels and in the systems of annual vehicle taxes applicable within Member States.

The Directive provides minimum rates for the annual vehicle tax on heavy goods motor vehicles and vehicle combinations (articulated vehicles and road trains) in accordance with the number and the configuration of axles and with the maximum permissible gross laden weight. The structure of taxes and the procedures for levying and collecting them fall under the exclusive competence of national authorities.