2020 WWW.ACEA.BE Foreword This 2020 edition of the annual Tax Guide published by the European Automobile Manufacturers’ Association (ACEA) presents a comprehensive overview of specific taxes that are levied on motor vehicles in Europe, as well as in other major markets around the world. Counting almost 320 pages, this is the most complete edition to date, which makes it an indispensable tool for anyone interested in the European automotive industry and related policies. The 2020 Tax Guide contains all the latest information about taxes on vehicle acquisition (VAT, sales tax, registration tax), ownership (annual circulation tax, road tax) and motoring (fuel tax). In addition to looking in detail at the 27 member states of the European Union, the United Kingdom and the three EFTA countries Iceland, Norway and Switzerland, the Guide also provides in-depth taxation information for China, India, Japan, Korea, Russia, Turkey and the United States. The ACEA Tax Guide is compiled with the help of the national associations of motor vehicle manufacturers or importers in all these countries. ACEA would like to extend its sincere gratitude to all involved for making up-to-date information available for this publication. Eric Marc Huitema ACEA Director General Copyright Reproduction of the content of this document is not permitted without the prior written consent of ACEA. Whenever reproduction is permitted, ACEA shall be referred to as source of the information. Summary EU member countries 4 EFTA 202 Other countries 211 EU member states EU summary tables 5 Austria 10 Belgium 19 Bulgaria 42 Croatia 46 Cyprus 49 Czech Republic 51 Denmark 59 Estonia 71 Finland 74 France 79 Germany 89 Greece 97 Hungary 105 Ireland 109 Italy 117 Latvia 127 Lithuania 132 Luxembourg 136 Malta 145 Netherlands 148 Poland 153 Portugal 158 Romania 165 Slovakia 169 Slovenia 179 Spain 188 Sweden 195 01 EU summary tables Chapter prepared by Francesca Piazza
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