To accelerate the decarbonization of the road transport sector, Directive (EU) 2022/362 of the European Parliament instructs Member States to introduce a CO2 tax on vehicles using certain infrastructure. The tax will be introduced gradually in all EU countries in accordance with the timetable set out in their national legislation.

The EU road charging system for heavy goods vehicles

The European road charging system has its roots in the Eurovignette Directive of 1999 (1999/62/EC). Previously, fees were based on two principles: vignettes, i.e. fees enabling the use of roads for a specified period, and fees for the route traveled. However, in 2011, changes were introduced that forced the environmental impact of road transport to be taken into account. Currently, fees are adjusted to the level of pollutant emissions which is intended to stimulate transport companies to invest in more ecological vehicles. It is also intended to be an incentive to increase the volume of goods transported by alternative means of transport, such as rail or waterways, which are more environmentally friendly.

Changes in the road toll system from 2023

Directive 2022/362/EC of the European Parliament and of the Council of 24 February 2022 amending Directives 1999/62/EC, 1999/37/EC and (EU) 2019/520 regarding charges for the use of certain types of infrastructure by vehicles, which came into force in March this year, obliged Member States to make two key changes to their road toll collection systems. Firstly, by March 24, 2024, the criterion for differentiating the infrastructure fee is to change – instead of Euro emission classes, CO2 emission classes will be introduced. Secondly, an external cost charge for air pollution caused by road traffic on the toll road network, to be applied to heavy-duty vehicles, is to be introduced by 24 March 2026. All heavy goods vehicles weighing over 3.5 tonnes will be subject to tolls, which means that the toll exemptions currently in force in some countries for heavy goods vehicles with trailers weighing 3.5-12 tonnes will be abolished. From March 25, 2030, vignettes will also be withdrawn on the entire trans-European transport network, with justified exceptions.

Germany and Austria – the first countries to introduce new regulations

Germany and Austria are the first countries to plan to apply this directive on their territory. The new obligation will come into force in Germany from December 1, 2023, and in Austria from January 1, 2024. Before these dates, transport companies will have to report the data of their vehicles in order to assign them to the appropriate class. Five CO2 emission classes have been created, according to which heavy goods vehicles weighing over 3.5 tons will be classified, with class 1 corresponding to vehicles emitting the largest amounts of CO2, and class 5 to zero-emission vehicles (primarily electric, battery-powered or hydrogen). Vehicles classified as Class 5 will be fully exempt from road tolls until December 31, 2025, and will then be charged a 25% toll rate towards infrastructure costs. It is worth noting that the increase in fees will be particularly severe for vehicles meeting Euro 5 and older standards.

Importantly, in order for the vehicle to be assigned to the appropriate class, it will be necessary to report it by the deadline, otherwise the vehicle will be automatically classified to class 1. The owner will be able to apply for a better class by submitting information after the deadline. Vehicles registered before 01/07/2019 will automatically be assigned to class 1, which can also be changed only at the request of the vehicle owner. AS 24 users can enter mandatory vehicle data from November. Mandatory information and documents include: date of first registration, subgroup and/or group, CO2 emission level, documents confirming this information (COC, CIF, registration card). The F1 weight indicated on the registration card will be used as mandatory data for calculating the tax for the use of road infrastructure.

Decarbonization of transport – costs for the industry

It is worth understanding that decarbonization of transport is inevitable. Pursuing CO2 reduction targets is becoming a priority and transport companies must be ready for this new ecological deal. It will be necessary to invest in more environmentally friendly solutions and adapt the fleet development strategy to the new conditions. Digitalization and the choice of greener vehicles are becoming key factors influencing competitiveness in the transport industry.

Changes to the road toll system will, of course, affect the operating costs of transport companies. Encouraging the use of more ecological vehicles while penalizing those that are less environmentally friendly will translate into an increase in the costs of transport activities. The German Ministry of Transport estimates that the changes to road tolls will provide additional revenue of EUR 7.62 billion per year. Companies will need to factor these new costs into their balance sheet, and this in turn may impact their choice of modes and vehicle fleet, and ultimately the cost of transportation for the customer.