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Acea Tax Guide 2020 6 European Union 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 [email protected] ACEA European Automobile Manufacturers’ Association Avenue des Nerviens 85 B — 1040 Brussels T. +32 2 732 55 50 www.acea.be EUROPEAN UNION 1 MOTOR VEHICLE TAXATION: EU SUMMARY 1.1 TAXES ON ACQUISITION Country VAT Registration Tax Austria 20% Based on CO2 emissions (max 32% + bonus/malus) Belgium 21% Based on cylinder capacity and age (Brussels-Capital) Fuel, age, emission standards and CO2 (Flanders) Cylinder capacity, age and CO2-based bonus/malus scheme (Wallonia) Bulgaria 20% Plate costs (BGN 25) + eco tax (BGN 160) Croatia 25% Based on vehicle sale price, CO2 emissions and fuel type Cyprus 19% Based on CO2 emissions and cylinder capacity Czech Republic 21% Registration tax (max CZK 800) + eco tax based on emission standards Denmark 25% 85% of vehicle’s value up to DKK 197,700 + 150% of the rest. Reductions based on safety equipment and fuel consumption. Estonia 20% Registration label (€62) + registration card (€130) Finland 24% Based on retail value and CO2 emissions (min 2.7%, max 50%) France 20% Registration tax (varies by region) + CO2-based bonus/malus scheme Germany 19% Registration fees (€26.3) Greece 24% Based on net retail price, emissions technology and CO2 Hungary 27% Based on cylinder capacity and emission standards Ireland 23% Based on market selling price, NOX and CO2 emissions Italy 22% Based on vehicle type and horsepower + registration fees (€145.00 for new vehicles) + CO2-based bonus/malus scheme Latvia 21% Registration costs (€43.93) + national resources tax (€55) Lithuania 21% Registrations fees by vehicle type Luxembourg 17% Registration stamp (€50) + supplement (€24 or €50) Malta 18% Based on vehicle’s value, CO2 emissions and length Netherlands 21% Based on CO2 emissions and fuel efficiency Poland 23% Excise tax based on cylinder capacity (up to 18.6% of vehicle’s value) + registration fees (PLN 180.50 for cars) + identification card (PLN 75) Portugal 23% Based on cylinder capacity and CO2 emissions + registrations fees (€55) + plate costs (€45) Romania 19% Registration fees (RON 40) Slovakia 20% Registration fees (min €33 based on vehicle’s value, engine power and age) + plate costs (€16.5) Slovenia 22% Based on selling price, CO2 emissions and fuel type Spain 21% Based on CO2 emissions (max 14.75% for 200g/km or more) Sweden 25% No registration tax at the purchase. ACEA TAX GUIDE 2020 6 EUROPEAN UNION 1.2 TAXES ON OWNERSHIP Country Passenger cars Commercial vehicles Austria Engine power (kW) Gross vehicle weight (GVW) Belgium Cylinder capacity, CO2 emissions, fuel Brussels-Capital and Wallonia: maximum type and emission standards permissible weight (MPW) Flanders: MPW, CO2 emissions, fuel type and emission standards Bulgaria Engine power (kW), year of production MPW and number of axles and emission standards Croatia Engine power (kW) and age Engine power (kW) and age Cyprus CO2 emissions CO2 emissions Czech Republic Engine size Weight and number of axles Denmark Fuel consumption and weight Fuel consumption and weight Estonia None Weight, number of axles and suspension type Finland CO2 emissions, weight and fuel type Weight and number of axles France Fiscal power (hp) and CO2 emissions Weight, number of axles and suspension type Germany CO2 emissions and cylinder capacity Weight, pollution and noise category Greece Engine capacity or CO2 emissions Gross vehicle weight Hungary Engine power and year of production Weight (reduction based on emission standards) Ireland Cylinder capacity or CO2 emissions Deadweight Italy Engine power (kW), emission standards Global weight, number of axles and and fuel type suspension type Latvia GVW, engine capacity (cc), power (kW) Weight, number of axles and suspension type Lithuania None Weight, number of axles and suspension type Luxembourg CO2 emissions or cylinder capacity Maximum vehicle weight (MVW), axles, suspension type Malta CO2 emissions and age CO2 emissions and age Netherlands GVW, province, fuel, CO2 emissions GVW and number of axles Poland None Weight and number of axles Portugal Cylinder capacity and CO2 emissions GVW, number of axles and suspension type Romania Cylinder capacity (cc) GVW and number of axles Slovakia Cylinder capacity and age GVW and number of axles Slovenia None None Spain Engine rating (hp) Payload Sweden CO2-emission and fuel type GVW, number of axles, fuel type ACEA TAX GUIDE 2020 7 EUROPEAN UNION 1.3 TAXES ON MOTORING1 Excise duties on fuels in €/1,000 litres Country Unleaded Petrol Diesel Austria 515 425 Belgium 600 600 Bulgaria 363 330 Croatia 520 413 Cyprus 429 400 Czech Republic 499 425 Denmark 631 429 Estonia 563 493 Finland 702 530 France 683 594 Germany 654 470 Greece 700 410 Hungary 366 338 Ireland 602 495 Italy 728 617 Latvia 509 414 Lithuania 466 372 Luxembourg 472 355 Malta 549 472 Netherlands 800 503 Poland 383 337 Portugal 643 486 Romania 373 342 Slovakia 555 393 Slovenia 547 469 Spain 504 379 Sweden2 619 436 EU minimum rates 359 330 Source: European Commission, TEDB - "Taxes in Europe" database 1 Situation on 1 January 2020 2 Includes energy and CO2 tax ACEA TAX GUIDE 2020 8 1.4 FISCAL INCOME FROM MOTOR VEHICLES IN THE EU3 AT BE DE DK ES FI FR GR IE IT NL PT SE UK (€ bn) (€ bn) (€ bn) (DKK bn) (€ bn) (€ bn) (€ bn) (€ bn) (€ bn) (€ bn) (€ bn) (€ bn) (SEK bn) (£ bn) Purchase or transfer 2017 2018 2018 2018 2018 2018 2018 2019 2019 2018 2019 2019 2019 2018/20194 1.VAT on vehicle 3.1 7.4 31.3 − − 1.7 18.5 0.3 0.7 18.6 1.2 4.5 25.0 12.5 sales, servicing, repair & parts 2. Sales & 0.5 0.5 − 20.7 5.3 1.0 2.3 0.3 1.0 1.8 2.2 0.7 − − ISCAL INCOME FROM MOTOR VEHICLES IN THE 3 1.4 F registration taxes EU 3. Annual ownership 2.4 1.7 9.0 9.9 2.9 1.2 0.9 1.2 0.9 6.8 4.3 0.7 13.9 6.5 taxes AT BE 4.DE Fuels & DKlubricants ES 5.4 FI 8.8 FR41. 7 GR17.5 IE 20.8 IT 3.9 NL 42.8 PT 5.6 SE 3.5 3UK7.8 10.4 3.5 45.0 28.0 (€ bn) (€ bn) (€ bn) (DKK bn) (€ bn) (€ bn) (€ bn) (€ bn) (€ bn) (€ bn) (€ bn) (€ bn) (SEK bn) (£ bn) Purchase or transfer 2017 2018 20185. Others 2018 2018 2018 2018 2019 2019 2018 2019 2019 2019 2018/2019 4 1.VAT on vehicle 3.1 7.4 31.3Driving license− fees − − 1.7 0.0 18.50.2 1.40. 3 F− ISCAL0.7 INCOME0.1 18.6 FROM − 1.41.2 MOTOR F−ISCAL 4.5VEHICLES INCOME− 25.0 IN FROM0.0 THE EU MOTOR12.53− VEHICLES0.3 IN −THE EU3 − − sales, servicing, repair & parts Insurance taxes 0.4 1.0 5.3 1.5 − 0.4 5.1 − 0.1 3.9 1.2 − 2.8 − 2. Sales & 0.5 0.5 − 20.7 5.3 1.0 2.3 0.3 1.0 1.8 2.2 0.7 − − 3 registration taxes Tolls 2.1 0.7 5.7 0.5 − AT− 1.4 12.6BEFISCAL DE INCOME− DKFROMAT− MOTOR2.2ESBE VEHICLESDE0.2FI INDK0.2FR THE EUGRES2.7 IEFI − ITFR NLGR PTIE SEIT NL UK PT SE UK (€ bn) (€ bn) (€ bn) (DKK(€ bn)bn) (€ bn) (€(€ bn) bn) (DKK(€ bn) bn) (€(€ bn)bn) (€(€ bn)bn) (€(€ bn)bn) (€(€ bn)bn) (€(€ bn)bn) (SEK(€ bn) bn) (€ bn)(£ bn) (€ bn) (SEK bn) (£ bn) 3. Annual ownership 2.4 1.7 9.0Customs 9.9 duties 2.9 − 1.2 − 0.9 0.2 1.2 − 0.9 − 6.8 − 4.3 − 0.7 − 13.9 − 6.5− − − − − taxes Purchase or transfer 2017 Purchase2018 or transfe2018 r 20182017 2018 20182018 20182018 20192018 20192018 20182018 20192019 20192019 20182019 20192018/2019 20194 2019 2018/20194 4.
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