← Lessons 09-Business Taxation

6. TOLLS IN OTHER EUROPEAN COUNTRIES

6.1 The Eurovignette

Four EU Member States—Denmark, Luxembourg, the Netherlands, and Sweden—apply a joint tax for vehicles exceeding 12 tonnes GVW. A Eurovignette must be purchased (daily to annual) to access motorway networks in these states.

6.2 Specific Country Systems

  • Austria: Requires an electronic GO-Box for vehicles >3,500 kg. No restrictions on fuel in standard manufacturer tanks.
  • Belgium: Utilises the Via Pass system via an On Board Unit (OBU) for vehicles >3,500 kg.
  • France: Employs Péages (toll booths) and the TIS PL electronic windscreen unit. France strictly prohibits non-manufacturer "belly tanks"; significant fines are imposed for attempting to bring fuel in this way.
  • Germany: The LKW Maut system (operated by Toll Collect) applies to vehicles >7.5 tonnes. Fees are calculated based on kilometres travelled, Euro emission level, and axle count. Cost Example: A 40-tonne Euro 5 truck traveling from Hamburg to Munich (approx. 600 km) will incur a cost of roughly €100.
  • Italy: Tolls are paid via Viacards or Telepass (a rented electronic unit).
  • Switzerland: The Heavy Vehicle Fee (HVF) applies to vehicles >3,500 kg. It is based on weight, distance, and emissions.
    • Process: The driver is issued a unique ID card. Upon entry, the card is inserted into a reader, and the odometer reading is recorded. Upon exit, another reading is taken to calculate the charge, which is typically paid via fuel card or cash.
  • Norway: Vehicles >3,500 kg must use a bar-tag device.
  • Romania: Requires a Ro-vignette for vehicles >12 tonnes.
  • Spain: Payments are typically electronic via VIAT.
  • Turkey: Enforces a 550-litre limit on fuel brought into the country in standard tanks.