EU tachograph requirement: new rules for light commercial vehicles

Light commercial vehicles with a maximum permissible mass of between 2.5 and 3.5 tonnes have not been subject to the tachograph requirement to date. Since 1 July 2026, that no longer applies in accordance with Article 2 (1) (aa) Regulation (EC) No 561/2006: In cross-border goods transport and cabotage, vehicles with a maximum permissible mass, including trailers or semi-trailers, of more than 2.5 tonnes must be fitted with a second-generation smart tachograph (FS GEN II V2), drivers are required to carry driver cards and undertakings are subject to new organisational and documentation requirements. Meanwhile, daily log sheets or journey logs are no longer permitted and simple, analogue or purely manual evidence is therefore not accepted for this vehicle category in cross-border transport. Drivers of these vehicles are also subject to driving and rest periods.

The requirements, which previously applied primarily to traditional freight forwarding and haulage undertakings, are now also relevant to undertakings that operate vans and other light commercial vehicles. For many undertakings therefore, the question is no longer whether the new requirements are relevant, but how they can be implemented in a legally compliant manner. The new provisions present significant organisational and technical challenges, while also establishing new compliance risks.

Tachograph requirement from July 2026: what undertakings have to implement

From the effective date (1 July 2026), light commercial vehicles may only be used in cross-border goods transport and for cabotage if they are fitted with the latest generation (second generation) of smart tachograph. The tachograph automatically records driving and rest periods as well as border crossings; drivers require a personal driver card. Undertakings must regularly extract the data, store it in an audit-proof manner and produce it during inspections. What this means in practice for businesses is that they must:

• fit the vehicles in question with smart tachographs, including having them calibrated and installed by specialist firms;
• issue and manage driver and company cards for all drivers and business divisions concerned;
• establish technical processes for regularly remotely downloading and archiving data on schedule;
• align route planning, break management, shift and duty rosters with driving and rest period specifications.

What commercial vehicles are subject to the tachograph requirement?

This primarily affects logistics service providers that use vans with a maximum permissible mass of between 2.5 and 3.5 tonnes to transport goods across borders or carry out cabotage operations in other EU Member States. This means that the legally prescribed driving and rest periods in Articles 6 to 8 Regulation (EC) No 561/2006 already apply to drivers of vehicles with a maximum permissible mass of over 2.5 tonnes engaged in cross-border goods transport and cabotage operations. The legal basis for the tachograph requirement is Article 3 (1) Regulation (EU) No 165/2014 in conjunction with Article 2 (1) (aa) Regulation (EC) No 561/2006. What is decisive is the maximum permissible mass, not the actual weight of the load.

The new obligations therefore particularly affect undertakings that provide courier, express and parcel services and cross-border e-commerce deliveries, as well as undertakings with factory and branch logistics operations involving international operations.

The amendment does not apply to purely domestic journeys made by vehicles in this weight class – i.e. with a maximum permissible mass of up to 3.5 tonnes – provided that the use of a trailer does not cause the total combined mass to exceed this threshold. This is a common pitfall in practice: Anyone travelling purely within one country in a light goods vehicle towing a trailer may fall within the full scope of the tachograph requirement simply because of the total combined mass. This legal situation already existed before 1 July 2026.

Road haulage operations for hire or reward vs. for own account: where is the dividing line?

Not every undertaking is affected without exception. The law provides for important exceptions; however, these must be clearly documented and verifiable on a case-by-case basis. Regulation (EC) No 561/2006 provides for a number of exemptions in Article 3. Of particular practical importance is transport "on the own account of the company or the driver" within the meaning of Article 3 (ha) Regulation (EC) No 561/2006.

In the case of transport for hire or reward, transport services are typically provided for third parties, whereas in the case of transport on the own account, a undertaking carries its own goods for its own operational purposes – a classic example of this is a service van that is used to provide maintenance services. Many industrial and construction undertakings have therefore traditionally operated outside the scope of the conventional freight forwarding business. However, when determining whether the tachograph requirement applies, it is also crucial to establish whether the other relevant conditions under EU law for the exemption are met.

It is therefore essential not only to distinguish between road haulage operations for hire or reward – that is, the commercial transport of third-party goods – and road haulage operations for one's own account – that is, the transport of one's own goods for one's own purposes – but also to classify such activities as ancillary services or services supporting the main business activity.

The key criteria for classifying transport as for own account, to which the requirements of Regulation (EC) No 561/2006 do not apply, are that:

• the goods carried are the property of the undertaking or are sold, bought, let out on hire or hired, manufactured, produced, extracted, processed or maintained by the undertaking;
• the motor vehicles used for such carriage are driven by employees of the undertaking;
• the transport is merely an ancillary activity to the core business.

Transport for own account is therefore not per se excluded from the scope of Regulation (EC) No 561/2006; close attention must be paid to the driver's activities and all other conditions must be met.

Because the new tachograph requirements may generally apply in cross-border transport to road haulage operations both for hire or reward and for own account, it is essential to carry out a careful case-by-case assessment of the specific operational scenarios.

Further exemptions and concessions: what is still possible?

Even following the extension of the Regulation's statutory scope, further narrow exemptions under Article 3 Regulation (EC) No 561/2006 continue to apply. In addition to transport for own account, the following are particularly relevant in practice for larger corporate fleets:

• vehicles used for the carriage of passengers on regular services where the route covered by the service in question does not exceed 50 km;
• vehicles used exclusively for breakdown assistance, emergency responses and disaster responses as well as specialist vehicles for medical purposes;
• narrowly defined tradespeople's/workshop fleets with a maximum permissible mass of between 3.5 and 7.5 tonnes, operating within a radius of 100 kilometres, where the driver is transporting materials, equipment or machinery required to carry out their trade, or where goods produced on a craft basis are being delivered and driving does not constitute the main activity. However, tradespeople and similar trades typically travel regularly for business purposes and are therefore not covered by the regulation in the first place.

However, assessing such exemptions is often complex and requires a certain amount of experience in audit practice. Even minor changes to the actual use may result in an exemption no longer applying. It is also important to note that the exemptions must be interpreted narrowly and are subject to requirements for evidence. Undertakings should document the requirements, establish clear rules for use and not treat exemptions as the norm. Whether an exemption actually applies must always be assessed on a case-by-case basis.

Implementing the tachograph requirement: organisation and documentation within the undertaking

The tachograph requirement has long since ceased to be a matter solely of road traffic law. Rather, undertakings must put in place robust organisational and monitoring structures. For many undertakings, the greatest challenge lies not so much in the technical upgrade as in its organisational implementation. Above all, undertakings should check which vehicles are actually affected. In addition to procuring suitable smart tachographs and cards as well as calibrating and installing them, organising and implementing internal control processes, collecting data and retaining driver and vehicle data in accordance with specifications are also important. It is also advisable to train drivers in how to operate the tachographs, manage break periods, document border crossings and behave during inspections as well as to ensure that any subcontractors also meet these obligations.

Breaches of the tachograph requirement: fines and inspections

Breaches of the tachograph specifications and driving and rest periods can have significant financial consequences and are penalised throughout Europe. In Germany, under the German Driving Personnel Act (FPersG) (German text here), breaches may be punished with fines ranging from several hundred to several thousand euros per breach depending on its nature and severity. In the event of systematic breaches or a large number of individual contraventions, the amounts can quickly add up to five or even six-figure sums.

The exact amount of the fine depends on the individual case, the number of breaches, the size of the undertaking and the extent of the breach of organisational duties. In the event of breaches, the competent authorities may also prohibit the vehicle from continuing its journey, prohibit it from crossing the border or take any other necessary safeguarding measures. Undertakings are generally liable for any breaches committed by their drivers. Undertakings that keep structured documentation and provide structured training significantly reduce the risk to themselves.

Undertakings should review their vehicle fleets and organisational structures

Practical experience already shows that simply equipping vehicles with the technology is only part of the challenge. The focus is increasingly on issues relating to organisational implementation. 

By extending the EU tachograph requirement to certain light commercial vehicles, European legislators have taken a further step towards standardising monitoring of driving, rest and working periods in road haulage. The extension of the tachograph requirement is part of a long-term trend towards greater digitalisation and monitoring of road haulage. Undertakings must expect digital control mechanisms, automated data analysis and cross-border cooperation between authorities to continue to increase.

The EU tachograph requirement in light commercial vehicles will change the rules of the game for undertakings involved in cross-border transport that use vans which previously did not fall within the scope of the legislation. At the same time, practice can be expected in future to focus increasingly on the interpretation of individual exemptions, the handling of new mobility and logistics concepts and the integration of transport, working time and compliance requirements. It is therefore advisable for undertakings to review their existing vehicle fleet and organisational structures now and adapt them in line with the new statutory requirements.