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France

EU memberCurrency: EUR

France combines real (VAT-bearing) motorway tolls with a professional-diesel excise rebate that materially lowers fuel cost.

Calculate your costs in the app

Register the company

Form a SARL/SAS or register as an auto-entrepreneur; file with the Greffe and RCS.
Obtain the licence and the attestation de capacité from the regional DREAL.

Carrier licence (Community Licence)

EU Community Licence under Regulations (EC) 1071/2009 & 1072/2009, required for hire-or-reward haulage > 3.5t (and ≥ 2.5t in international transport since 2022).
Granted once the company meets four conditions: stable establishment, good repute, financial standing, and a transport manager holding the CPC.
Certified copies are issued per vehicle and must be carried on board.

Certificate of Professional Competence

A designated transport manager must hold the Certificate of Professional Competence (CPC) — pass the national exam or hold an exempting diploma/experience.
One transport manager can manage the fleet (subject to a maximum number of vehicles and being genuinely linked to the company).

Financial standing

Proof of financial standing: €9,000 for the first vehicle and €5,000 for each additional vehicle (> 3.5t).
For vans 2.5–3.5t in international transport: €1,800 first vehicle, €900 each additional.
Shown via annual accounts, a bank guarantee or insurance.

Taxes & VAT

Corporate income tax 25%. VAT 20%.
Professional-diesel partial excise refund (TICPE) for vehicles ≥ 7.5t — a genuine saving.

Drivers & social charges

Employer social charges are high (~40% on top of gross).
SMIC minimum wage; posting rules apply.

Insurance

Assurance RC — compulsory liability.
Dommages — own damage.
RC marchandises transportées — carrier liability.
CMR — international cargo.

Tolls

Real motorway tolls (péage) carry VAT and are therefore reclaimable B2B.
Collected by concession; télépéage badge speeds passage.

Cabotage

After an incoming international delivery: up to 3 cabotage operations within 7 days in the host country.
Then a 4-day cooling-off period before further cabotage with the same vehicle in that country (EU Mobility Package).
Carry proof (CMR) of the incoming international load and each cabotage leg.

Driving & rest rules

Regulation (EC) 561/2006: max 9h daily driving (10h twice a week); 56h weekly and 90h per fortnight.
45-min break after 4.5h of driving; 11h daily rest (reducible to 9h, max 3×/week); 45h weekly rest.
Digital tachograph mandatory; the EU Mobility Package adds return-home and posting rules.

Country specifics

Weekend HGV ban Sat 22:00 – Sun 22:00 for vehicles > 7.5t (plus seasonal bans).
Claim the TICPE diesel rebate every quarter/year.

General guidance for beginners — rules and figures change. Always verify with official sources and a local advisor. Not legal, tax or accounting advice.