Annual road tax for vehicles requiring prior declaration (e.g. trucks, buses, etc.)

A fiscal declaration is needed for following vehicles:

• vehicles or vehicle combinations used for goods transportation with an MMA > 12 tons
• buses and coaches
• vehicles with a special Belgian number plate (number plate for traders/merchants, number plate for test drive vehicle or B number plate)
• certain trailers:
  • trailers MMA > 3,500 kg
  • trailers (MMA < 751 kg) which are not registered at the DIV, but towed by a vehicle registered under the name of a leasing company
  • glider trailers
  • camping trailers and boat trailers weighing less than 751 kg

• Register your vehicle at the Vehicle Registration Service (in Dutch)(opens in new window).
• Declare the vehicle through ‘Mijn dossier (external website)’ (in Dutch)(opens in new window) or by filling in the declaration form for the road tax (in Dutch)(PDF file opens in new window) before sending it to the Flemish Tax Service.

You must notify the Flemish Tax Service of any modifications (e.g. scrapping of the licence plate or end of the life of the vehicle).

If you want to use the vehicle immediately, you should go to one of the five provincial offices with your declaration form (in Dutch), your technical specifications sheet (or a copy thereof) and your e-ID to file the declaration form.

• The Flemish Tax Service sends the tax sheets each year in October.
• You must pay the tax within two months after the mailing date of the tax sheet into the bank account of the Flemish Tax Service.
• If you think your road tax is incorrect (its calculation for example), you can file a complaint (in Dutch).

The amount of the tax is calculated depending on:

• the maximum authorised weight (MAW) and the drive shafts for trucks and composite vehicles used for the transportation of goods (in Dutch)
• the taxable horse power (hp) for buses and coaches (in Dutch)
• the hp or the MAW of your vehicle for commercial licence plates (licence plates starting with Z).

The age of your vehicle is not taken into account for the calculation of the tax.

The amount of the tax can sometimes be fixed, as is the case for certain types of trailers (in Dutch).

Vehicles with an MAW lower than 12 tons do not need to be declared and are not subject to annual road tax. They still need to pay the kilometre charge.

Depending on the vehicle type or on the activity of the vehicle, you may be entitled to a discount on the annual road tax.

Types of reduction:

• Reimbursement for combined transport (in Dutch): in the case of combined transport, goods are transported partially by road (for the first or last section of the trajectory), and partially by railway or waterway from or to another EEA Member State. In this case, the annual road tax can be reimbursed up to 100%.
• Discount for buses or coaches that are part of a vehicle fleet (in Dutch).
• Discount for buses or coaches older than 5 years (in Dutch): the annual road tax is decreased by 25% for coaches that have been registered at least five years ago.

In some cases, you are entitled to an exemption from the annual road tax.

• Exemption for occasional transport (in Dutch): under certain conditions, trucks (with or without trailer), tractors (with or without trailer), and light trucks which drive on public roads only occasionally can be exempted from annual road tax. The vehicle must be used for the transportation of goods, but goods transport can not be the main activity of the user.