Taxation

Report and pay the annual heavy goods vehicle tax by January 24!

Publié le 16 janvier 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Companies using heavy goods vehicles with at least 2 axles must pay the annual heavy goods vehicle levy (formerly axle levy) by 24 January.

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Image 1Crédits: M.Perfectti - stock.adobe.com

Who is involved?

This annual charge shall apply to companies using:

  • heavy-handed at least 12 tons ;
  • circulating in Metropolitan France ;
  • in a professional framework for economic activity.

These vehicles subject to the tax are:

  • vehicles with at least 2 axles and a total laden weight (TCAW) of 12 tons or more;
  • vehicles consisting of a tractor and a semi-trailer, with a total authorized rolling weight (PTRA) of 12 tons or more;
  • trailers of a PTAC weighing at least 16 tons;
  • vehicles of 12 tons or more registered outside the European Union circulating in France and not having concluded a reciprocal tax exemption agreement.

Please note

The tax must be paid even if the vehicle is unused for a large part of the year.

How do I declare and pay this tax?

In the same way as for taxes on the use of vehicles for economic purposes, this annual declaration shall be made on Form No. 3310 A, an appendix to your online VAT return. Payment is also made via this form.

However, the deadlines vary according to the taxable person's VAT system:

  • by January 24 for companies subject to the actual standard VAT arrangements,
  • by January 25 for companies not liable for VAT.

Please note

If requested by the tax administration, you must provide a summary of the vehicles used by your company. This must include the characteristics of the vehicle and its driving times.

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