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Travel Expenses
2023 Tax Return Fuel Fee Schedule
Publié le null - Directorate for Legal and Administrative Information (Prime Minister)
Do you use your car to get to work or for business trips? If the 10% flat-rate deduction does not cover your expenses, you can choose to deduct your business expenses for their actual amount. For business travel expenses, you can opt for the fuel charge scale for calculating your actual expenses or for the mileage scale that will be published shortly.
The 2022 fuel charge schedule for the 2023 tax return has just been published. Amounts increase markedly, by around 30% for diesel vehicles and 16% for super unleaded vehicles, and decrease for LPG. It is applicable to individual companies who have opted for super-simplified accounting and, subject to conditions, to holders of non-commercial profits (professional services, office holders and offices, professions subject to copyright, etc.) and to employees who use their car for business trips. The fuel charge schedule applies only to vehicles with mixed personal and professional use. Commercial vehicles are not eligible.
If you opt for fuel charges, the actual deductible costs other than parking, garage, toll and interest on your credit may not exceed the amount of the mileage scale (to be published).
2022 Passenger Vehicle Fuel Charge Schedules Applicable for 2023 Tax Return
Fiscal power | Gas oil | Super Lead Free | LPG |
|---|---|---|---|
3-4 HP | €0.102/km | €0.118/km | €0.063/km |
5-7 HP | €0.126/km | €0.145/km | €0.078/km |
8 and 9 HP | €0.150/km | €0.173/km | €0.093/km |
10 and 11 HP | €0.169/km | €0.195/km | €0.104/km |
12 HP or more | €0.188/km | €0.217/km | €0.116/km |
2022 Two-Wheel Motor Fuel Charge Schedules: Mopeds, Scooters and Motorcycles Applicable for the 2023 Tax Return
Fiscal power of two-wheeled motor vehicles | Fuel costs |
|---|---|
Less than 50 CC | €0.038/km |
From 50 CC to 125 CC | €0.078/km |
3, 4 and 5 hp | €0.098/km |
Above 5 CV | €0.136/km |
FYI
You must be able to justify the number of kilometers traveled and the use of the vehicle for the purposes of the professional activity. You should not attach supporting documents to your return but keep them for at least three years to file, if necessary, with your tax department.
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Du 4 juin au 31 juil. 2024
Publié le 06 juin 2024