The mileage tax (PKM) is a fee paid per kilometre driven. It concerns motor vehicles (lorries) or articulated vehicles (lorries with trailers or tractors with semi-trailers) that are intended or used, either partially or exclusively, to transport goods by road and have a maximum authorised mass (MAM) exceeding 3.5 tonnes.
Articulated vehicles are only subject to the mileage tax if the towing vehicle has a maximum authorised mass (MAM) exceeding 3.5 tonnes.
The SPW Tax DG has jurisdiction solely in matters pertaining to inspection and has no jurisdiction over:
The vehicle owner who is subject to the mileage tax, individuals or legal entities, administrations, etc.
The basic rate in Wallonia of 11.30 cent/km (excluding VAT) varies, depending on:
- the vehicle’s EURO emissions class, as these classes are defined under European law;
- the category to which the vehicle belongs, based on a maximum authorised mass (MAM).
Depending on these two variables, the rate varies from 7.40 to 20.00 cent/km, depending on the maximum authorised mass and the EURO emissions class
Inspections are carried out using three types of specific installation:
- stationary, via barriers installed on motorways;
- flexible, with movable detection devices;
- mobile, with inspection vehicles.
If the vehicle owner does not have a contract with a service provider, or if they do not comply with the contract, resulting in its suspension, the civil servants appointed by the Walloon government may collect a lump-sum administrative fine from the owner.
The DG Tax inspection teams are authorised to intercept taxpayers who are identified as having committed an offence and to impose a fine. DG Tax is responsible for establishing, collecting and recovering fines resulting from the mileage tax.
If an offending vehicle is intercepted, the fine applied will be collected immediately by the DG Tax agents. If this fine is not paid immediately, the offending vehicle may be withheld.
Prior to using any Belgian roads, the vehicle owner who is subject to mileage tax must sign a contract with a recognised service provider, who will provide an electronic recording device called an On Board Unit (OBU). The list of service providers can be viewed on the VIAPASS website: www.viapass.be.
Every vehicle that is subject to the tax must be equipped with an OBU, which must be activated as soon as it drives on Belgian roads, irrespective of whether or not they are subject to the mileage tax. Thanks to a GPS system, the roads driven and the number of kilometres covered are recorded and sent electronically to enable calculation of the tax. The service provider collects the mileage tax owed by the user on behalf of the toll collector (SOFICO for the Walloon region).
Vehicles that are allocated to certain tasks for the benefit of the public and which are identified as such:
- vehicles assigned to national defence, the civil-protection services, fire-fighting services and vehicles assigned to services that maintain public order (the police);
- specially equipped vehicles that are exclusively used for medical purposes, and which are recognisable as such;
- agricultural, horticultural or forest vehicles that are used on public roads in a limited manner, exclusively for agriculture, horticulture, aquaculture and silviculture.