Road haulier 2026: diesel excise, VAT and vehicle tax

Quick answer. Road freight transporters operating vehicles exceeding 7.5 tonnes maximum technical weight can claim a partial refund of diesel excise tax (€15.56 per hectolitre in mainland France as of 1 January 2026). They are subject to standard-rate VAT (20%) on domestic freight transport services and must file an annual declaration for the tax on heavy vehicles (formerly known as the 'axle tax'). These three elements structure the sector's tax and accounting framework.

Road transport taxation rests on three longstanding pillars, rarely reformed since 2010–2015: fuel excise tax, VAT, and the heavy vehicle tax. Unlike social reforms or accounting automation (e-invoicing, DSN), the freight operator's tax regime remains unchanged. However, audits are intensifying, particularly on:

• Eligibility for excise refund (verification of maximum technical weight and allocation to goods transport);
• Intra-EU VAT (if the operator also serves EU routes);
• Accuracy of heavy vehicle tax returns (Schedule 3310-A-SD).

These three areas are frequently audited risk zones. Misunderstanding can trigger assessments, penalties, and VAT credit losses.

Who qualifies?#

Refund eligibility requires:

1. A vehicle with maximum technical weight (PTAC) ≥ 7.5 tonnes (motor vehicles or combinations);
2. Diesel used exclusively in road freight transport;
3. Commercial business activity (partnership, limited company, sole trader, micro-entrepreneur, etc.).

Own-account carriage (e.g. a tradesperson transporting their own materials) may also qualify if transport is ancillary to the main business, not fuel resale.

Rate as of 1 January 2026#

This rate covers only part of the excise paid at the pump: operators recover a fraction set each year, not the full amount.

Claim procedures#

Frequency: monthly, quarterly, or annually (operator's choice, but consistency recommended).

Integration with VAT: the refund is included in Schedule 3310-TIC of the monthly or quarterly VAT return (standard assessment regime). This credit reduces VAT owed.

Filing deadline: by 31 December of the second calendar year following consumption (e.g. diesel purchased in 2024 → claim deadline 31/12/2026).

Competent authority: the DGFiP (via customs, with a transition to simplified VAT system in progress).

Audit risks#

A haulier may face refund denial or reassessment due to:

• Missing fuel purchase justification (service-station invoices, fuel-supply contracts);
• Confusion between road diesel and other fuels (e.g. heating oil, ineligible);
• Overstated or undocumented vehicle weight on vehicle registration;
• No fuel tracking register (mileage, estimated vs actual consumption).

Cross-audit by social security authorities (URSSAF) and tax authorities (DGFiP) can also block claims if payroll taxes or labour law compliance is delayed.

Applicable rate: 20% (standard rate)#

Road freight transport for valuable consideration within France is subject to standard-rate VAT at 20%. No reduced rate applies to road freight.

VAT exemptions: international transport#

Two key exemptions (Articles 262 et seq., French Tax Code) exist:

1. Transport of exported goods: a haulier moving goods from France to a non-EU country qualifies for VAT exemption on the transport service (requirement: transport document, commercial invoice proving export destination).

2. Intra-EU transport linked to import/export: if transport is part of an import-export chain (e.g. goods arriving from Germany, transported through France, then exported to Switzerland), part or all may be exempt depending on origin and destination.

These exemptions are frequently audited: wrongly claiming exemption on purely domestic routes triggers VAT reassessment plus penalties.

Special case: intra-EU transport#

If a French haulier transports goods between EU states:

• Transport point of origin determines the regime: intra-EU carriage is normally VAT-taxable (20%), except where goods themselves are VAT-exempt or special rules apply (e.g. fuel transport).
• Documentation (invoice, international road waybill/CMR) must be meticulous to support the supply chain.

Definition and scope#

The annual heavy vehicle tax applies to:

This tax is in addition to standard business property tax (CFE) and other local levies. It is not VAT, but a fixed annual charge.

Declaration and payment#

Standard assessment regime (monthly or quarterly VAT):

• Declaration via Schedule 3310-A-SD (dedicated form) attached to the VAT return.
• Payment in January each year, for the preceding calendar year (declaration filed January 2026 for vehicles in regular use throughout 2025).

Simplified regime (micro-entrepreneur, VAT-exempt):

• Declaration on Form 3517 (specific statement).
• Same January payment schedule.

Amount#

The amount is set by a national scale based on:

• the number of axles of the vehicle or combination;
• the maximum permissible laden weight;
• the suspension type (a reduced rate applies to pneumatic suspension).

It is a national tax, not a regional one; current rates are published on impots.gouv.fr.

Common pitfalls#

1. Missed filing: an operator with 10 heavy vehicles who files for only 8 faces reassessment and back taxes plus penalties.
2. PTAC vs actual weight confusion: PTAC (vehicle registration document) is what counts legally, not daily load weight. A 10-tonne-rated vehicle that is sometimes overloaded remains non-taxable if its PTAC is under 12 tonnes.
3. Late payment: payment in February instead of January = late-payment interest (0.20% monthly) plus surcharge.
4. Ownership change mid-year: the original owner remains liable for the full calendar year unless a de-registration was filed by 31 December of that year.

Operating expenses#

Cost-per-kilometre tracking#

Operators must calculate cost per kilometre to:

• Manage profitability (fuel + depreciation + maintenance per km).
• Justify pricing to clients (tariff structure €/km + tonne, for example).
• Support defence in audit on the reasonableness of declared expenses.

A typical haulier (20-tonne vehicle, 80,000 km/year) has a cost per km of €1.20–€1.80 in 2026 (diesel alone ~€0.35, vehicle depreciation ~€0.30, maintenance ~€0.25, insurance ~€0.20).

Vehicle depreciation#

• Standard useful life: 4–5 years for a new heavy goods vehicle (actual operational life ~6–8 years, but accounting depreciation accelerates in years 1–4).
• Straight-line method is standard (no accelerated depreciation in France unless special relief applies—not active for heavy vehicles in 2026).
• Book value: at end of useful life, residual value is minimal (10–15% of purchase price).

Finance leases (hire-purchase, operating leases) are popular for cash flow but must be accounted for correctly (lease charges ≠ depreciation).

Sole-trader/micro-entrepreneur haulier#

A micro-entrepreneur haulier with turnover < €83,600 (2026) may:

• Benefit from VAT exemption (no VAT to invoice, but loss of input VAT recovery on purchases).
• Not claim excise refund (most do, as the refund exceeds the VAT loss on fuel).
• File heavy vehicle tax only if PTAC ≥ 12 tonnes.

Haulier with leased or financed vehicles#

Lease charges are deductible and do not affect excise refund eligibility (which is tied to fuel consumption, not ownership).

However, the heavy vehicle tax falls on the user (the operating haulier) if the vehicle is registered in their name, even if leased.

Haulier with electric or hydrogen vehicles#

Electric and hydrogen vehicles:

• Not concerned by the excise refund (no diesel consumed).
• Fall under the heavy-vehicle tax on the same weight conditions (national scale, pneumatic suspension favoured).
• Improve the fleet's environmental performance (lower emissions, image and access to certain markets).

1. Volatile excise rates: reimbursement rates can adjust annually (usually January or July). Check impots.gouv.fr at the start of each filing period.

2. E-invoicing and transport: for public procurement, electronic invoicing via Chorus Pro is already mandatory. For business-to-business, e-invoicing is being phased in from 1 September 2026 (receipt) and 1 September 2027 (issuance for small and mid-sized businesses), via an approved platform. A non-compliant format can lead to payment refusal.

3. EU Regulation 561/2006 and labour law: a salaried or owner-operator driver must observe driving and rest rules (11 hours daily rest, 45 hours weekly, etc.). Labour violations can trigger circulation bans, independent of tax issues.

4. Road transport licence (LTI/LTC): operating road freight requires a licence from the regional transport authority. Absence = major non-compliance (activity ban).

5. Tolls and circulation rights: verify France–EU bilateral toll agreements (vignettes, eco-taxes). A haulier crossing into Germany or Belgium must pay foreign tolls (recoverable as VAT input if properly documented).

6. URSSAF cross-audits: a VAT reassessment often triggers concurrent social security audit (payroll deductions, labour contracts, unreported accidents). Keep staff register, payroll records, and DSN filings current.

Recently, a small road haulage firm (8 heavy vehicles, 4 staff) consulted us during a joint URSSAF/DGFiP audit. The customs inspector identified:

• Partially unjustified excise refunds: two vehicles did not meet the ≥7.5-tonne threshold (misclassified at purchase), thus ineligible. Excise reassessment over 3 years, interest and 5% uplift = €18,000 additional.
• Missing 3310-A-SD filing for a 15-tonne vehicle bought mid-year: 2-year omission, annual reassessment ~€800 × 2 + interest = €2,000; the firm did not know to file by January N+1 for equipment acquired November N.
• Poorly documented intra-EU VAT: a transport to Belgium was claimed as exempt but lacked a CMR (road waybill) or commercial invoice. DGFiP refused the exemption. Partial VAT reassessment ~€3,000.

Total reassessments before interest and penalties: ~€23,000. After late-payment interest (0.20%/month) and a 10% negligence penalty = additional ~€5,000. Total cost: ~€28,000.

This case shows that road haulage permits no approximation: every vehicle must be documented, every refund justified, every international route traced. One minor classification error at start-up is paid back 2–3 years later, compounded by interest and penalties.

Hayot Expertise recommendation. If you operate road freight, establish immediately:

1. A vehicle register (PTAC, registration, purchase date, typical load patterns);
2. Fuel receipt file (invoices by vehicle and month);
3. Heavy vehicle tax tracking (January filing, by 15 February deadline);
4. Clear transport classification (domestic vs international, export vs circulation);
5. Annual review with a transport-specialist chartered accountant (€1,500–€2,500/year) to prevent misunderstanding with tax authorities.

These modest upfront investments save 10× their cost in avoided reassessments and credibility with authorities.