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2018 WWW.ACEA.BE Foreword The 2018 edition of the European Automobile Manufacturers’ Association’s annual Tax Guide provides an overview of specific taxes that are levied on motor vehicles in European countries, as well as in other key markets around the world. This comprehensive guide counts more than 300 pages, making it an indispensable tool for anyone interested in the European automotive industry and relevant policies. The 2018 Tax Guide contains all the latest information about taxes on vehicle acquisition (VAT, sales tax, registration tax), taxes on vehicle ownership (annual circulation tax, road tax) and taxes on motoring (fuel tax). Besides the 28 member states of the European Union, as well as the EFTA countries (Iceland, Norway and Switzerland), this Tax Guide also covers countries such as Brazil, China, India, Japan, Russia, South Korea, Turkey and the United States. The Tax Guide is compiled with the help of the national associations of motor vehicle manufacturers in all these countries. I would like to extend our sincere gratitude to all involved for making the latest information available for this publication. Erik Jonnaert ACEA Secretary 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 5 EFTA 245 Other countries 254 EU member states EU summary tables 5 Austria 10 Belgium 19 Bulgaria 42 Croatia 48 Cyprus 52 Czech Republic 55 Denmark 65 Estonia 79 Finland 82 France 88 Germany 100 Greece 108 Hungary 119 Ireland 125 Italy 137 Latvia 148 Lithuania 154 Luxembourg 158 Malta 168 Netherlands 171 Poland 179 Portugal 184 Romania 194 Slovakia 198 Slovenia 211 Spain 215 Sweden 224 United Kingdom 234 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 F. +32 2 738 73 10 www.acea.be EUROPEAN UNION 1 MOTOR VEHICLE TAXATION: EU SUMMARY 1.1 TAXES ON ACQUISITION Country VAT1 Registration Tax Austria 20% Based on CO2 emissions (max 32% + bonus/malus) Belgium 21% Based on cylinder capacity and age (Brussels-Capital) Fuel, age, Euro standards and CO2 emissions (Flanders) CO2 emissions (Wallonia) Bulgaria 20% Based on purchase price + BGN 25 (plate) + BGN 160 (eco tax) Croatia 25% Based on selling price and CO2 emissions Cyprus 19% Based on CO2 emissions and cylinder capacity Czech Republic 21% Based on vehicle type and Euro standards Denmark 25% Based on safety equipment, fuel consumption and value (85% up to DKK 185,200 + 150% of the remainder) Estonia 20% Registration label (€62) + registration card (€130) Finland 24% Based on price and CO2 emissions (min 3.3%, max 50%) France 20% Bonus/malus system based on CO2 emissions Germany 19% Based on purchase price + €26.30 (registration fees) Greece 24% Based on net retail price and CO2 emissions Hungary 27% Based on age and cylinder capacity Ireland 23% Based on CO2 emissions, from 14 to 36% Italy 22% Based on kilowatt, weight and seats Latvia 21% Based on weight and fuel type Lithuania 21% Based on vehicle type Luxembourg 17% Registration stamp (€50) + supplement (€24 or €50) Malta 18% Based on CO2 emissions, length and vehicle value Netherlands 21% Based on CO2 emissions and fuel efficiency Poland 23% Based on cylinder capacity from 3.1% to 18.6% (0% for electric and plug-in electric vehicles) Portugal 23% Based on cylinder capacity and CO2 emissions Romania 19% Based on purchase price + registration fees (€8.6) Slovakia 20% Based on engine power (kW) and age Slovenia 22% Based on CO2 emissions and purchase price Spain 21% Based on CO2 emissions, from 4.75% (121-159g/km) to 14.75% (200g/km or more) Sweden 25% Based on purchase price and vehicle type United Kingdom 20% Based on invoice value or resale price 1 Situation on 1 January 2018 ACEA TAX GUIDE 2018 6 EUROPEAN UNION 1.2 TAXES ON OWNERSHIP Country Passenger cars Commercial vehicles Austria Engine power (kW) Gross vehicle weight Belgium Cylinder capacity, CO2 emissions Weight and axles and fuel type Bulgaria Engine power (kW) Weight and axles Croatia Engine power (kW) and age Engine power (kW) and age Cyprus CO2 emissions CO2 emissions Czech Republic Engine size Weight and axles Denmark Fuel consumption and weight Fuel consumption and weight Estonia None Weight and axles suspension Finland CO2 emissions, weight x days Weight x days France CO2 emissions and fuel type Weight, axles, use of trailer Germany CO2 emissions and cylinder Weight, exhaust emission group capacity and noise Greece Engine capacity or CO2 Gross vehicle weight emissions (for new cars) Hungary Age Euro standards Ireland CO2 emissions Deadweight Italy Engine power, Euro standards Weight, axles, suspension Latvia Gross weight, cylinder capacity, Gross weight and axles engine power (kW) Lithuania None Weight, axles, suspension Luxembourg CO2 emissions or cylinder Weight, axles, suspension capacity Malta CO2 emissions and age CO2 emissions and age Netherlands Deadweight, province, fuel, CO2 Deadweight and axles emissions Poland None Weight and axles Portugal Cylinder capacity and CO2 Weight, axles, suspension emissions Romania Cylinder capacity Gross weight and axles Slovakia Cylinder capacity Gross weight and axles Slovenia Cylinder capacity Gross weight Spain Engine rating (hp) Payload Sweden Weight, fuel type or CO2 Weight, axles, fuel and exhaust emissions emissions United Kingdom Engine size and CO2 emission Dead weight, axles and (for new cars) environmental characteristics ACEA TAX GUIDE 2018 7 EUROPEAN UNION 1.3 TAXES ON MOTORING2 Excise duties on fuels in €3/1,000 litres Country Unleaded Petrol Diesel Austria 515 425 Belgium 615 560 Bulgaria 363 330 Croatia 519 411 Cyprus 479 450 Czech Republic 505 431 Denmark 566 364 Estonia 563 493 Finland 703 530 France 659 547 Germany 655 470 Greece 700 410 Hungary 391 360 Ireland 588 479 Italy 728 617 Latvia 476 372 Lithuania 434 347 Luxembourg 465 338 Malta 549 472 Netherlands 778 490 Poland 395 346 Portugal 659 471 Romania 424 394 Slovakia 514 368 Slovenia 508 426 Spain 461 367 Sweden4 670 591 United Kingdom 661 661 EU minimum rates 359 330 Source: European Commission 2 Situation on 1 January 2018 3 Euro exchange rates at 20 March 2018; source: http://www.ecb.europa.eu/stats/eurofxref/ 4 Includes energy and CO2 tax ACEA TAX GUIDE 2018 8 5 1.4 FISCAL INCOME FROM MOTOR VEHICLES IN THE EU AT BE DK DE ES FI FR GR IE IT NL PT SE UK Purchase or (€ bn) (€ bn) (DKK bn) (€ bn) (€ bn) (€ bn) (€ bn) (€ bn) (€ bn) (€ bn) (€ bn) (€ bn) (SEK bn) (£ bn) transfer 2015 2016 2016 2016 2016 2016 2016 2016 2015 2016 2016 2016 2016 2017/20186 1.VAT on vehicle 2.742 7.100 − 29.747 − 1.610 15.606 − 0.601 17.350 1.321 3.446 24.500 12.500 sales servicing/ repair, parts, tyres 2. Fuels & 5.200 7.415 17.191 42.152 18.758 3.989 36.412 3.663 3.028 35.820 9.664 3.259 48.200 28.100 lubricants 3. Sales & 0.395 0.430 19.514 − 4.364 0.964 2.188 0.188 0.684 1.690 1.551 0.672 − − registration taxes Annual ownership 2.232 1.614 10.609 8.952 2.718 1.083 0.859 1.113 1.124 6.610 4.058 0.554 14.300 6.000 taxes Driving license fees − 0.017 − 0.168 0.064 − − − − − 0.256 − − − Insurance taxes 0.331 0.960 1.534 4.300 − 0.384 4.739 − − 3.880 0.979 2.800 − Tolls 1.890 0.648 0.433 4.600 − − 11.796 − − 2.030 − 0.320 1.800 − Customs duties − − − 0.600 − − − − − − − 0.050 − − Other taxes 0.322 0.649 − − 0.708 − 1.858 0.125 − 5.620 1.663 0.200 4.500 1.500 TOTAL (national 13.112 18.833 49.281 90.519 26.612 8.030 73.458 5.089 5.437 73.000 19.492 8.501 96.100 48.100 currencies) TOTAL (€)7 13.1 18.8 6.6 90.5 26.6 8.0 73.5 5.1 5.4 73.0 19.5 8.5 9.6 54.8 EUROPEAN UNION GRAND TOTAL = €413bn 9 ACEA TAX GUIDE 2018 GUIDE TAX ACEA 5 Latest available data; only countries for which sourced data is available are listed 6 2012 estimates for income from VAT and other taxes 7 Euro exchange rates at 20 March 2018; source: http://www.ecb.europa.eu/stats/eurofxref/ 02 Austria Chapter prepared by Walter Linszbauer [email protected] FFOE Austrian Vehicle Industry Association Wiedner Hauptstrasse 63 A – 1045 Wien T. +43 5 90 900 48 00 F. +43 5 90 900 289 www.fahrzeugindustrie.at www.automotiveindustry.at AUSTRIA 1 TAXES ON ACQUISITION 1.1 VAT All vehicles (new cars, second-hand cars, passenger cars, caravans, commercial vehicles, buses, etc) are subject to VAT (Umsatzsteuer) at a rate of 20% when the vehicle is acquired from a taxable person registered for VAT. VAT is levied on the effective invoice price. It is possible to deduct the VAT (through input VAT) on the purchase of commercial vehicles for professional use. Except for certain exemptions, such as cars for driving schools and taxis, deductions are not allowed for passenger cars and combination cars (Kombinationswagen). Since 1 January 2016 a deduction of VAT (through input VAT) is also applicable for zero-CO2 emission passenger cars (eg electric vehicles and hydrogen-powered cars). 1.2 FUEL CONSUMPTION/POLLUTION TAX 1.2.1 Calculation of fuel consumption/pollution tax Fuel consumption/pollution tax (Normverbrauchausgabe – NoVA) is levied on the purchase price (net) or commercial leasing fee of new passenger cars and motorcycles and on passenger cars and motorcycles not yet registered nationally.
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