CO₂ taxes
Since the 1Er January 2023, the CO₂ tax partially replaces the old TVS. It is due by companies for each passenger vehicle used for professional purposes. Its amount is calculated according to the CO₂ emission rate (in g/km) of the vehicle, according to the WLTP standard. The more polluting a vehicle is, the higher the tax. This measure aims to encourage businesses to green their fleet by opting for vehicles that emit fewer greenhouse gases. It applies to all vehicles subject to emissions tax, whether owned, rented or leased.
The “TVS/AEN taxation” service of the OPTIMUM car fleet management solution makes it possible to automatically calculate the amount of this tax. All you have to do is report it directly to your tax return.
Glossary