Tax on commercial vehicles in France

• Annual tax on CO2 emissions

• Annual tax on emissions of air pollutants

These taxes apply exclusively to vehicles registered in category M1, with the exception of vehicles for special purposes and category N1 vehicles, as specified in decree no. 2024-610 of June 26, 2024.

How do you declare these taxes?

Both taxes must be declared using the standard VAT form, taking into account the taxpayer's VAT regime. The exact filing date depends on the tax period.

If a company owns vehicles that are exempt from these taxes, they must still be reported on one of the following forms:

• Form 2857-FC-NOT-SD

• Form 2858-FC-NOT-SD

The list of exempt vehicles can be found in the notes accompanying these forms.

How are these taxes calculated?

To calculate the amount of tax due, the following information is important:

• The vehicle registration certificate, which contains essential information such as CO2 emissions and the age of the vehicle.

• The date the vehicle was put into use within the company or the date the company disposed of the vehicle.

• The ownership status of the vehicle: is it owned by the company or leased on a short/long term basis?

Questions or need advice?

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