Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 1999/62/EC as regards the extension of the period in which zero-emission heavy-duty vehicles can benefit from significantly reduced rates of infrastructure or user charges or from exemptions to pay them
Date: 2025-06-27
Institutions: Directorate-General for Mobility and Transport, European Commission
Subjects: commercial vehicle, motor vehicle, prevention of pollution, toll, transport infrastructure, vehicle tax

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 27.6.2025  COM(2025) 348 final 2025/0188 (COD)  Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 1999/62/EC as regards the extension of the period in which zero-emission heavy-duty vehicles can benefit from significantly reduced rates of infrastructure or user charges or from exemptions to pay them  (Text with EEA relevance)  
 
EXPLANATORY MEMORANDUM 

1. 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

• 
The  Competitiveness  Compass 1  is  guiding  the  economic  policy  of  the  Commission  in  the 
current mandate. It builds on the European Council’s Budapest Declaration 2 and the Antwerp 
Declaration 3  of  European  business  and  trade  union  representatives.  The  Competitiveness 
Compass  defines  a  joint  roadmap  for  decarbonisation  and  competitiveness  as  one  of  three 
transformational imperatives to boost competitiveness. 

This  imperative  is  developed  in  the  Clean  Industrial  Deal 4.  It  aims  to  strengthen  the  EU’s 
competitiveness  while  remaining  on  track  to  achieve  climate  neutrality.  The  focus  is  on 
supporting and creating the right conditions for companies to achieve this goal. It also aims to 
increase  the  EU’s  economic  and  energy  security  by  decreasing  its  dependence  on  imported 
fossil fuels and increasing the share of energy produced from decarbonised generation within 
the EU.  

The  Competitiveness  Compass  and  the  Clean  Industrial  Deal  pay  particular  attention  to  the 
automotive  sector.  This  sector  is  undergoing  a  profound  and  transformative  shift,  driven  by 
technological  changes  such  as  digitalisation  and  decarbonisation.  With  this  in  mind,  the 
Commission has adopted an Industrial Action Plan for the European automotive sector 5. 

These three strategies identify decarbonisation as a powerful driver of growth and put forward 
concrete  measures  to  provide  EU  industries  with  a  stronger  business  case  for  clean 
production. The action plan contains specific incentives to boost the uptake of zero-emission 
vehicles, including heavy-duty vehicles. 

In 2022, the heavy-duty road transport sector caused 27.5% of road transport CO2 emissions 6 
despite  making  up  only  2.4%  of  the  vehicle  fleet 7.  CO2  emissions  in  the  heavy-duty  road 
transport  sector  accounted  for  more  than  6.9%  of  all  emissions  in  the  EU  and  were  20% 
higher than in 1995.  

Road  freight  transport  is  a  ‘hard-to-abate  sector’,  meaning  that  the  cost  of  reducing  its 
emissions  is  higher  than  in  other  economy  sectors.  Furthermore,  the  market  of  road  freight 
transport  services  is  highly  competitive  and  is  characterised  by  low  profit  margins,  which 
constrain investment in expensive abatement technologies such as zero-emission vehicles. 

1 
COM(2025) 30 final. 
2 
https://www.consilium.europa.eu/en/press/press-releases/2024/11/08/the-budapest-declaration/. 
3 
https://antwerp-declaration.eu/. 
4 
COM(2025) 85 final. 
5 
COM(2025) 95 final. 
6 
CO2 emissions from the heavy-duty road transport sector increased by 20% between 1995 and 2022 and 
traffic volume increased in the same period by 70%. A relative reduction of CO2 emissions therefore took place 
due  to  more  efficient  vehicles,  however  this  improvement fell  short  of  an  absolute decrease  in  CO2  emissions 
due to  the increase in traffic levels. For comparison,  cars’ CO2 emissions  and traffic volume  increased by 9% 
and  24%  respectively  over  the  same  period.  https://transport.ec.europa.eu/facts-funding/studies-data/eu-
transport-figures-statistical-pocketbook/statistical-pocketbook-2024_en. 
7 

https://www.acea.auto/files/ACEA_Report_-_Vehicles_on_European_roads_2025.pdf. 

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1 

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Innovation from heavy-duty vehicles manufacturers has in recent years led to the roll-out of 
zero-emission  models  that  cover  all  use  cases,  including  long-haul 8.  Their  deployment  has 
increased substantially since 2019 9. In 2024, 3.9% of all new heavy-duty vehicles were zero-
emission  vehicles 10,  including  1.2%  of  new  heavy  goods  vehicles  weighing  more  than  12 
tonnes. However, the share of zero-emission vehicles in the heavy-duty vehicle fleet remains 
extremely low 11. 

The 2025 CO2 reduction target for heavy-duty vehicles of 15% compared with 2019 values 12 
can  be  achieved  through  efficiency  improvements  in  conventional  vehicles,  but  the 
deployment of zero-emission vehicles must rapidly increase to achieve subsequent targets 13. 
However, the upfront investment for acquiring a zero-emission vehicle is approximately 2.5 
times higher than the cost of equivalent conventional vehicles 14 and remains one of the main 
barriers to their wider deployment. 

Unlike  the  market  for  passenger  cars,  the  market  for  heavy-duty  vehicles  is  a  business-to-
business  market.  Investment  choices  are  driven  by  a  vehicle’s  cost  over  its  entire  lifetime. 
This is known as the total cost of ownership 15 (TCO). The market for heavy-duty vehicles is 
price sensitive. This  means  that the purchase decision of operators when investing in  a new 
vehicle  is  likely  to  be  driven  by  the  vehicle’s  TCO.  In  other  words,  operators  will  have  a 
business case to invest in a zero-emission vehicle once its cost becomes lower than the cost of 
a conventional vehicle powered by fossil fuels. 

Differentiated  road  charges  may  reduce  operational  costs  and  therefore  the  TCO  of  zero-
emission vehicles. They can thus help to build a stronger business case for investing in those 
vehicles. 

in 

the  bottom  of 

tonnes  and  above  3.5 

the  document  available  at 

8 
See  the  Communication  from  the  Commission  to  the  European  Parliament  and  the  Council  on  the 
technological and market readiness of heavy-duty road transport vehicles (COM(2025)260). See also a list of the 
existing  zero-emission  models 
this  webpage: 
https://www.acea.auto/news/truck-and-bus-manufacturers-contribution-to-climate-neutral-road-transport/. 
9 
Compared with 2019, 40 times more zero-emission heavy goods vehicles with weight above 12 tonnes 
were  sold  in  2024,  6.5 times  more  zero-emission  heavy  goods  vehicles  weighing  under  12 tonnes  and  above 
3.5 tonnes, and 4 times more zero-emission buses and coaches. The zero-emission vehicle sales figures in 2024 
were: 3 400 heavy goods vehicles  weighing  above 12 tonnes (approximately  1.2% of new  registrations), 4 800 
tonnes  (10%),  and  6 000 buses  and  coaches  (17%). 
weighing  below  12 
https://theicct.org/publication/r2z-eu-hdv-market-development-quarterly-jan-dec-2024-feb25/. 
10 
https://theicct.org/publication/r2z-eu-hdv-market-development-quarterly-jan-dec-2024-feb25/. 
11 
Battery  electric  heavy  goods  vehicles  (i.e. vehicles  weighing  above  3.5  tonnes)  made  up  0.1%  of  the 
EU’s fleet in 2023 (Denmark had the highest proportion with 1%). Battery electric buses and coaches made up 
2.5% 
17.7%). 
had 
https://www.acea.auto/files/ACEA_Report_-_Vehicles_on_European_roads_2025.pdf. 
12 
The emission reduction targets for the heavy-duty road transport sector are set out in Regulation (EU) 
2019/1242 of  the  European  Parliament  and  of  the  Council of  20 June 2019  setting  CO2  emission  performance 
standards for new heavy-duty vehicles. See the section below on ‘Consistency with other EU policies’. 
13 
Manufacturers indicated that approximately one in three new heavy-duty vehicles can be expected to be 
a  zero-emission vehicle  in  2030.  See  COM(2025)260  and  the  corresponding  support  study:  “Market  readiness 
analysis  –  Expected  uptake  of  alternative  fuel  heavy-duty  vehicles  until  2030  and  their  corresponding 
https://op.europa.eu/en/publication-detail/-/publication/8a598b35-40f3-11f0-b9f2-
infrastructure 
01aa75ed71a1/ 
14 
Appendix C of the following study: https://theicct.org/publication/total-cost-ownership-trucks-europe-nov23/. 
15 
over its useful life (fuel, maintenance, taxes, road charges, and insurance). 

A  comparison  between  retail  prices  of  trucks  propelled  by  different  technologies  is  available  in 

The TCO of a vehicle is the sum of the upfront acquisition cost and of the costs to operate the vehicle 

(the  Netherlands 

proportion  with 

needs”, 

highest 

fleet 

the 

the 

of 

EN 

2 

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Directive (EU) 2022/362 16 enabled road charging 17 on the basis of CO2 emissions. Directive 
(EU) 2022/362 amended Directive 1999/62/EC 18 by providing, among other changes, for the 
variation  of  infrastructure  and  user  charges  (favouring  the  deployment  of  cleaner  vehicles) 
and/or  for  the  internalisation  of  external  costs  of  CO2  (penalising  vehicles  that  are  more 
polluting). Both measures reduce the gap between the TCO of conventional vehicles and the 
TCO of zero-emission vehicles.  

Variation of road charges consists in granting a 50% to 75% reduction in infrastructure or user 
charges  for  zero-emission  vehicles 19.  The  external-cost  charge  adds  the  external  cost  for 
traffic-based CO2 emissions to the infrastructure charge. The Directive provides for reference 
values for this charge, based on a CO2 price of EUR 100 per tonne of CO2 emitted 20. 

The  Directive  further  strengthens  those  two  mechanisms  by  allowing  Member  States  to  set 
greatly  reduced  rates  or  even  grant  a  full  exemption  for  zero-emission  vehicles  from  the 
infrastructure or user charge until 31 December 2025 21. It also allows Member States to apply 
higher external-cost charges for traffic-based CO2 emissions up to twice the reference values 
of the Directive 22. 

The monetary support in a Member State that makes full use of these provisions to incentivise 
an  operator  to  invest  in  a  zero-emission  motor  vehicle  that  can  weigh  up  to  40 tonnes  is 
estimated  to  be  as  high  as  EUR 45 000  in  the  first  year  of  operation 23.  Smaller  vehicles 
receive a lower level of support. For some use cases, the Directive helps to achieve cost parity 
between zero-emission heavy-duty vehicles and conventional vehicles 24. 

The  transposition  of  these  provisions  into  national  legislation  was  due  to  be  completed  by 
25 March 2024. The option of applying significantly reduced rates to zero-emission vehicles 
or  exempting  them  from  infrastructure  or  user  charges  is  due  to  end  on  31 December 2025. 
This period is too short to sufficiently incentivise demand for new zero-emission heavy-duty 
vehicles. 

vehicles 

Directive 1999/62/EC of the European Parliament and of the Council of 17 June 1999 on the charging 
p. 42, 

16 
Directive (EU) 2022/362 of the European Parliament and of the Council of 24 February 2022 amending 
Directives  1999/62/EC,  1999/37/EC  and  (EU)  2019/520,  as  regards  the  charging  of  vehicles  for  the  use  of 
certain infrastructures (OJ L 69, 4.3.2022, p. 1, ELI: http://data.europa.eu/eli/dir/2022/362/oj).  
17 
The term ‘road charging’ covers tolls and user charges. Tolls are also known as distance-based charges 
and user charges are also known as time-based charges or vignettes. Tolls are defined in Article 2(1), point (7), 
of Directive 1999/62/EC as the sum of at least one of the following three elements: an infrastructure charge,  an 
external-cost charge, and a congestion charge. User charges are  defined in Article 2(1), point (16) of the same 
Directive  as  a  specified  amount  which,  when  paid,  confers  the  right  for  a  vehicle  to  use  certain  road 
infrastructure for a given period. 
18 
of 
of 
ELI: http://data.europa.eu/eli/dir/1999/62/oj). 
19 
Article 7ga(3)(d) of Directive 1999/62/EC. 
20 
Article 7c(1) and Annex IIIc of Directive 1999/62/EC. As explained in the explanatory memorandum to 
the  proposal  for  what  would  become  Directive  (EU)  2022/362  (COM(2017)  275  final),  the  values  in  the 
Directive’s annexes are based on the handbook on the external costs of transport. The values of Annex IIIc are 
calculated  on 
study  available  at: 
https://op.europa.eu/en/publication-detail/-/publication/9781f65f-8448-11ea-bf12-01aa75ed71a1/language-en. 
21 
22 
23 
24 
ownership-2024 and https://www.youtube.com/watch?v=ktaEN7do6pA. 

Article 7ga(1), fifth subparagraph of Directive 1999/62/EC. 
Article 7cb(1) of Directive 1999/62/EC. 
https://www.transportenvironment.org/uploads/files/202403_TE_Eurovignette_briefing_update.pdf. 
https://www.iru.org/resources/iru-library/alternative-vs-traditional-truck-powertrains-eu-total-cost-

figures  presented 

in  Table 24  of 

the  basis  of 

infrastructures 

(OJ L 187, 

20.7.1999, 

road 

use 

the 

the 

the 

for 

EN 

3 

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The Commission therefore proposes to extend the applicability of this exemption. To support 
European manufacturers in achieving their target of reducing CO2 emissions from new heavy-
duty  vehicles  by  43% 
in 
Regulation (EU) 2019/1242),  the  Commission  proposes  that  the  exemption  should  be 
extended until the end of the 2030 reporting period, which ends on 30 June 2031. This change 
would ensure a coherent legislative framework. 

reporting  period 

laid  down 

the  2030 

(as 

in 

The  current  exemption  is  due  to  end  on  31 December 2025  and  national  authorities  would 
have  to  transpose  the  provisions  of  the  currently  proposed  Directive  into  national  law.  The 
Commission  is  therefore  inviting  the  European  Parliament  and  Council  to  consider  fast-
tracking the adoption of this proposal.  

• 

Consistency with existing policy provisions in the policy area 

This  proposal  would  prolong  an  existing  provision  that  has  been  recently  introduced  and  is 
therefore  consistent  with  the  existing  policy  framework  on  road  charging.  Where 
implemented,  this  provision  had  a  positive  impact  on  creating  a  business  case  for  zero-
emission  vehicles.  The  exemption  from  infrastructure  or  user  charges  complements  the 
application  of  external-cost  charges  because  both  measures  reduce  the  gap  between  the 
operational  costs  and  thus  between  the  TCOs  of  zero-emission  and  conventional  vehicles. 
Both  measures  are  therefore  important  in  strengthening  the  business  case  for  investment  in 
zero-emission vehicles. 

• 

Consistency with other Union policies 

This  proposal  extends  a  measure  on  the  demand  side  of  the  market  for  new  heavy-duty 
vehicles in order to accelerate their deployment. It therefore complements the CO2 emission 
performance  standards  of  the  Heavy-duty  Vehicles  Regulation 25,  which  acts  on  the  supply 
side  of  the  market  for  new  heavy-duty  vehicles,  and  which  sets  out  a  43%  CO2  reduction 
target  for  manufacturers  by  2030  (and  subsequent  higher  targets  until  2040).  Manufacturers 
can  achieve  the  targets  by  (i) improving  the  efficiency  of  conventional  vehicles;  and/or 
(ii) increasing the number of zero-emission vehicles that they put on the market. This proposal 
helps manufacturers ramp up the deployment of zero-emission vehicles. 

The internalisation of the cost of carbon reduces the gap in the TCO between cleaner vehicles 
and  more  polluting  vehicles  by  increasing  the  operational  costs  of  conventional  vehicles. 
Directive  1999/62/EC  internalises  the  cost  of  carbon  by  imposing  an  external-cost  charge. 
From 2027, road transport emissions will also be covered by the emission trading system in 
Directive  2003/87/EC  (ETS2) 26.  The  consistency  between  those  two  measures  will  be  the 
subject of a report from the Commission that will be presented by 2027, in accordance with 
Articles 7cb(4)  and  7ga(8)  of  Directive  1999/62/EC.  The  assessment  will  also  address  the 

25 
Regulation (EU) 2019/1242 of the European Parliament and of the Council of 20 June 2019 setting CO2 
emission performance standards for new heavy-duty vehicles and amending Regulations (EC) No 595/2009 and 
(EU)  2018/956  of  the  European  Parliament  and  of  the  Council  and  Council  Directive  96/53/EC  (OJ L 198, 
25.7.2019, p. 202, ELI: http://data.europa.eu/eli/reg/2019/1242/oj).  
26 
Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a 
system  for  greenhouse  gas  emission  allowance  trading  within  the  Union  and  amending  Council  Directive 
96/61/EC (OJ L 275 25.10.2003, p. 32, ELI: http://data.europa.eu/eli/dir/2003/87). 

EN 

4 

  EN 

 
effect  of  energy  taxation  on  carbon  pricing,  as  regulated  under  Council  Directive 
2003/96/EC 27. 

Recharging infrastructure is an enabling condition for the faster deployment of zero-emission 
heavy-duty  vehicles.  The  recently  revised  TEN-T  Regulation 28  and  the  Alternative  Fuels 
Infrastructure  Regulation 29  set  targets  for  the  deployment  of  recharging  and  hydrogen 
refuelling  stations,  including  specific  targets  for  heavy-duty  transport.  Furthermore,  the 
industrial action plan for the EU’s automotive sector stated that the Commission will work on 
European Clean Transport Corridors in order to fast-track the deployment of heavy-duty 
vehicle charging hubs. It also stated that additional proposals will be made in the upcoming 
Sustainable Transport Investment Plan. 

In order to reduce CO2 emissions, it is essential to shift from fossil fuels to renewable energy 
sources. Renewable energy became the leading source of electricity production in the EU in 
2023  30. However, expanding the electricity grid infrastructure is equally important to support 
this  transition.  Grid  connections  are  crucial  for  the  deployment  of  the  recharging 
infrastructure  for  heavy-duty  transport.  Several  actions  are  already  planned  under  the  EU 
Action Plan for Grids 31 and this  will also  be supplemented by  the Grid Package  and  the 
Electrification Action Plan. The Commission will issue Guidance and Recommendations 
to  the  Member  States  on  shortening  the  waiting  time  for  recharging  points’  connections  to 
grids  and  their  priority  treatment  and  will  recommend  that  Member  States  consider  that 
charging stations and their connection to the grid are in the overriding public interest in the 
context of permitting procedures. 

2. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

The  legal  bases  of  Directive  1999/62/EC  are  Articles 91  and  113  of  the  Treaty  on  the 
Functioning of the European Union (TFEU). This proposal pertains to the imposition of road 
charges  on  vehicles,  an  area  to  which  Article 91(1)  TFEU  applies.  The  legal  basis  of  this 
proposal is therefore Article 91(1) TFEU. 

• 

Subsidiarity (for non-exclusive competence)  

The EU shares competence with Member States to regulate in the field of transport pursuant 
to  Article 4(2)(g)  TFEU,  but  only  the  EU  can  adapt  the  existing  EU  rules.  Directive 

of 

and 

energy 

electricity 

(OJ L 283 

31.10.2003, 

Council  Directive  2003/96/EC  of  27 October 2003  restructuring  the  Community  framework  for  the 
p. 51, 

27 
products 
taxation 
ELI: http://data.europa.eu/eli/dir/2003/96). 
28 
Regulation (EU) 2024/1679 of the European Parliament and of the Council of 13 June 2024 on Union 
guidelines for the development of the trans-European transport network, amending Regulations (EU) 2021/1153 
and  (EU)  No 913/2010  and  repealing  Regulation  (EU)  No 1315/2013  (OJ L,  2024/1679,  28.6.2024, 
ELI: http://data.europa.eu/eli/reg/2024/1679/oj). 
29 
Regulation  (EU)  2023/1804  of  the European  Parliament  and  of  the  Council of 13 September 2023  on 
the  deployment  of  alternative  fuels  infrastructure,  and  repealing  Directive  2014/94/EU  (OJ L 234,  22.9.2023, 
p. 1, ELI: http://data.europa.eu/eli/reg/2023/1804/oj). 
30 
fossil fuels https://ec.europa.eu/eurostat/web/products-eurostat-news/w/ddn-20240627-1. 
31 
Communication  from  the  Commission  to  the  European  Parliament,  the  Council,  the  European 
Economic  and  Social  Committee  and  the  Committee  of  the  Regions:  Grids,  the  missing  link  –  An  EU  Action 
https://eur-lex.europa.eu/legal-
Plan 
content/EN/TXT/?uri=COM%3A2023%3A757%3AFIN&qid=1701167355682 

In  2023,  44.7%  of  electricity production  came  from renewable  energy  sources  and  32.5%  came  from 

COM(2023) 757 final. 

Grids, 

for 

EN 

5 

  EN 

 
1999/62/EC defines the cases in which reductions or exemptions from tolls and user charges 
may  be  granted.  National  authorities  have  discretion  in  deciding  how  to  use  those 
possibilities.  The  significantly  reduced  rates  or  exemption  for  zero-emission  vehicles  from 
infrastructure or user charges can only be extended beyond the end of 2025 by amending the 
Directive. The choice of whether to make use of this possibility or not lies with the national 
authorities. 

• 

Proportionality 

The  proposed  measures  do  not  go  beyond  what  is  necessary  in  order  to  achieve  the  EU’s 
objectives  of  reducing  greenhouse  gas  emissions,  while  also  ensuring  fairness  and 
environmental integrity. 

• 

Choice of the instrument 

The legal act to be amended is a Directive, so the amending act should take the same form. 

3. 

• 

RESULTS 
CONSULTATIONS AND IMPACT ASSESSMENTS 

EX-POST 

EVALUATIONS, 

OF 

STAKEHOLDER 

Ex-post evaluations/fitness checks of existing legislation 

time 

that  has  elapsed  since 

implemented 
The  short 
(i.e. 25 March 2024) means that there is not sufficient information for a fully-fledged ex post 
evaluation  of  Directive  (EU)  2022/362.  Moreover,  this  proposal  would  merely  extend  a 
provision that already exists. 

the  new  rules  had 

to  be 

• 

Stakeholder consultations 

While  preparing  this  proposal,  the  Commission  held  targeted  consultations  with  specific 
stakeholders,  including  transport  operators’  and  vehicle  manufacturers’  associations,  civil 
society and national authorities. 

• 

Collection and use of expertise 

The Commission has relied on publicly available information to assess both the current level 
of  deployment  of  zero-emission  vehicles  and  the  effectiveness  of  the  exemption  from 
infrastructure  or  user  charges.  All  sources  used  by  the  Commission  are  available  in  the 
footnotes to the text in Section 1 above. 

• 

Impact assessment 

The  Commission  conducted  an  impact  assessment  accompanying  the  proposal  which  led  to 
the adoption of Directive (EU) 2022/362 32. The current proposal only amends the end date of 
an optional provision. There is therefore no need to conduct a new impact assessment. 

• 

Regulatory fitness and simplification 

This proposal would merely change a date and therefore does not have any consequences for 
the simplification of EU law. 

32 
Impact  assessment  accompanying  the  proposal  for  a  directive  of  the  European  Parliament  and  of  the 
Council  amending  Directive  1999/62/EC  on  the  charging  of  heavy  goods  vehicles  for  the  use  of  certain 
infrastructures and the proposal for a Council directive amending Directive 1999/62/EC on the charging of heavy 
goods  vehicles  for  the  use  of  certain  infrastructures,  as  regards  certain  provisions  on  vehicle  taxation 
(SWD(2017) 180), available at https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=SWD:2017:180:FIN. 

EN 

6 

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• 

Fundamental rights 

The  proposal  respects  the  fundamental  rights  and  observes  the  principles  recognised  in 
particular by the Charter of Fundamental Rights of the European Union. 

4. 

BUDGETARY IMPLICATIONS 

The extension of the exemption from infrastructure or user charges has no implications for the 
EU’s budget. 

The Directive’s provisions would have different implications for national budgets depending 
on the Member States’ individual implementation strategies. Reducing or exempting cleaner 
vehicles  from  road  charges  may  negatively  impact  revenues  and  therefore  national  budgets 
unless  the  average  rate  for  other  vehicles  is  increased 33.  Conversely,  external-cost  charges 
generate revenue and positively impact national budgets. The Directive offers three options to 
Member States, which may implement: 

road charge reductions or exemptions in order to incentivise investment in cleaner vehicles;  
external-costs charges in order to factor those external costs into the investment decisions of 
the private sector; 

both  these  instruments  simultaneously  in  order  to  maximise  the  reduction  in  the  TCO  gap 
between conventional vehicles and zero-emission vehicles.  

In the short and medium terms (i.e. the temporal scope of this proposal), the potential negative 
effect  of  road  charges  reductions  on  national  budgets  can  be  expected  to  be  less  than  the 
positive  effect  of  external-cost  charges.  The  reason  is  that  today  zero-emission  vehicles  are 
still a very small part of the vehicle fleet 34 and by 2030 they are expected to be 5% to 9% of 
the heavy-duty  vehicle fleet 35.  Accordingly, if both  instruments  are applied simultaneously, 
the  revenues  from  external-cost  charges  can  be  expected  to  be  greater  than  the  foregone 
revenues of road charges reductions or exemptions. The use of the revenues generated by road 
charges  (infrastructure  or  user  charges)  and  by  external-cost  charges  is  regulated  under 
Article 9(2) of Directive 1999/62/EC. 

5. 

• 

OTHER ELEMENTS 

Implementation plans and monitoring, evaluation and reporting arrangements 

Article 11 of Directive 1999/62/EC sets a five-yearly reporting obligation. The latest deadline 
was  25 March 2025,  and  the  next  deadline  will  be  25 March 2030.  Article 11(2)(c)  requires 
reporting  on  ‘the  variation  of  infrastructure  charges  or  user  charges  according  to  the 
environmental  performance  of  vehicles,  pursuant  to  Article 7g,  7ga  or  7gb;’.  The  next 
deadline is before the proposed end date of the exemption and  will therefore be appropriate 
for assessing its implementation. No additional reporting obligation is therefore planned. 

33 
Article  7ga(4)  requires  that  toll  variations  that  are  based  on  that  Article  must  not  be  designed  to 
generate additional revenues. This means that Member States have the possibility to recover foregone revenues 
due to reductions or exemptions granted to cleaner vehicles with higher charges on other vehicles. 
34 
35 

See footnote 11. 
COM(2025)260 

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• 

Explanatory documents (for directives) 

This  proposal  would  prolong  an  existing  optional  provision,  so  no  explanatory  document  is 
required. Member States that use this option should nevertheless inform the Commission. 

• 

Detailed explanation of the specific provisions of the proposal 

Article 1  amends  the  fifth  subparagraph  of  Article 7ga(1)  of  Directive  1999/62/EC  by 
extending the exemption laid down in that provision until 30 June 2031. 

Article 2 requires Member States to immediately inform the Commission of measures taken 
pursuant to this Directive. 

Article 3 sets the date of entry into force of the Directive. 

Article 4 specifies that the Directive is addressed to the Member States. 

EN 

8 

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2025/0188 (COD) 

Proposal for a 

DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

amending Directive 1999/62/EC as regards the extension of the period in which zero-
emission heavy-duty vehicles can benefit from significantly reduced rates of 
infrastructure or user charges or from exemptions to pay them  

(Text with EEA relevance) 

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  on  the  Functioning  of  the  European  Union,  and  in  particular 
Article 91(1) thereof, 

Having regard to the proposal from the European Commission, 

After transmission of the draft legislative act to the national parliaments, 
Having regard to the opinion of the European Economic and Social Committee 36,  
Having regard to the opinion of the Committee of the Regions 37,  

Acting in accordance with the ordinary legislative procedure, 

Whereas: 

(1) 

(2) 

The  registration  figures  of  new  zero-emission  heavy-duty  vehicles  have  recently 
increased  in  the  Union  but  remain  too  low  to  achieve  the  CO2  emission  reduction 
targets  of  the  transport  sector  set  in  the  Sustainable  and  Smart  Mobility  Strategy 38. 
One of the main barriers to wider deployment of zero-emission heavy-duty vehicles is 
the high upfront cost of acquiring such a vehicle. Securing a stronger business case for 
investing  in  zero-emission  vehicles  means  working  towards  cost  parity  with 
conventional vehicles. The total cost of ownership consists of the upfront investment 
made  to  acquire  the  vehicle  and  the  operational  costs  incurred  during  the  vehicle’s 
lifetime.  The  gap  of  the  total  cost  of  ownership  between  conventional  and  zero-
emission vehicles can be  reduced  by  lowering the operational costs of zero-emission 
vehicles. Those costs include road charges. 
Directive  (EU)  2022/362 of  the  European  Parliament  and  of  the  Council 39  amended 
Directive  1999/62/EC  of  the  European  Parliament  and  of  the  Council 40  by,  among 
other  changes,  making  it  possible  to  set  road  charges  according  to  vehicles’  CO2 

36 
OJ C , , p. . 
37 
OJ C , , p. . 
38 
COM(2020)789 
39 
Directive (EU) 2022/362 of the European Parliament and of the Council of 24 February 2022 amending 
Directives  1999/62/EC,  1999/37/EC  and  (EU)  2019/520,  as  regards  the  charging  of  vehicles  for  the  use  of 
certain infrastructures (OJ L 69, 4.3.2022, p. 1, ELI: http://data.europa.eu/eli/dir/2022/362/oj). 
40 
of 
ELI: http://data.europa.eu/eli/dir/1999/62/oj).  

Directive 1999/62/EC of the European Parliament and of the Council of 17 June 1999 on the charging 
p. 42, 

infrastructures 

(OJ L 187, 

20.7.1999, 

vehicles 

road 

use 

the 

for 

of 

EN 

9 

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emissions. It introduced the possibility to vary infrastructure and user charges and/or 
to internalise the external costs of CO2 emissions. Both measures affect the operational 
costs  of  vehicles.  The  variation  of  charges  decreases  the  operational  costs  of  less-
polluting vehicles, while external-cost charges increase the operational costs of more-
polluting  vehicles.  Both  measures  reduce  the  gap  in  the  total  cost  of  ownership 
between  zero-emission  and  conventional  vehicles.  Both  measures  are  important  to 
strengthening the business case for investing in zero-emission vehicles. 

Article  7ga(1),  fifth  subparagraph,  of  Directive  1999/62/EC  currently  gives  Member 
States  the possibility to apply  reduced rates of infrastructure or user charges  without 
putting any ceiling on such reductions, or to apply full exemptions from such charges, 
only  until  31 December 2025.  Member  States  were  required  to  transpose  that 
laws  by 
provision, 
25 March 2024.  That  end  date  for  transposition  implies  a  very  short  implementation 
period of less than two years. That period is too short to meaningfully incentivise the 
demand of new zero-emission heavy-duty vehicles. Therefore that end date should be 
postponed  in  order  to  create  the  right  conditions  for  the  wider  deployment  of  zero-
emission vehicles. 

introduced  by  Directive  (EU)  2022/362, 

into  national 

The  variation  of  road  charges  affects  investment  decisions  of  transport  operators 
acquiring a new vehicle. It therefore has an effect on the demand side of the market for 
new heavy-duty vehicles. Heavy-duty vehicle manufacturers constitute the supply side 
of the same market. They have a CO2 emissions reduction target of 43% by 2030, as 
set  out  in  Regulation  (EU)  2019/1242  of  the  European  Parliament  and  of  the 
Council 41. While efficient conventional vehicles also contribute to the achievement of 
this  target,  the  wider  deployment  of  zero-emission  vehicles  is  necessary  in  order  to 
achieve it. The first year when manufacturers are to achieve that target is the reporting 
period 2030, with a deadline of 30 June 2031. 

To ensure a clear and coherent legal framework and to support Union companies in the 
automotive sector in achieving their CO2 emissions reduction targets, the timing of the 
measures on the demand and supply side of the market of heavy-duty vehicles should 
be  aligned.  The  end  date  until  when  it  is  possible  for  Member  States  to  apply 
significantly reduced rates of infrastructure or user charges or to exempt zero-emission 
vehicles from such charges should therefore be postponed until 30 June 2031. 

The  optional  nature  of  the  amended  provision  means  that  Member  States  are  not 
obliged to transpose this Directive. They should nevertheless immediately inform the 
Commission  if  they  use  the  option  to  grant  zero-emission  vehicles  significantly 
reduced  rates  of  infrastructure  and  user  charges  or  exemptions  to  pay  them  after 
31 December 2025, 

(3) 

(4) 

(5) 

(6) 

41 
Regulation (EU) 2019/1242 of the European Parliament and of the Council of 20 June 2019 setting CO2 
emission performance standards for new heavy-duty vehicles and amending Regulations (EC) No 595/2009 and 
(EU)  2018/956  of  the  European  Parliament  and  of  the  Council  and  Council  Directive  96/53/EC  (OJ L 198, 
25.7.2019, p. 202, ELI: http://data.europa.eu/eli/reg/2019/1242/oj). 

EN 

10 

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HAVE ADOPTED THIS DIRECTIVE: 

Article 1 

In  of  Article 7ga(1), 
the  date 
‘31 December 2025’ is replaced by ‘30 June 2031’, and the date ‘1 January 2026’ is replaced 
by ‘1 July 2031’. 

subparagraph,  of  Directive  1999/62/EC, 

fifth 

Member States shall immediately inform the Commission of measures taken pursuant to this 
Directive. 

Article 2 

This Directive shall enter into force on the twentieth day following that of its publication in 
the Official Journal of the European Union. 

Article 3 

This Directive is addressed to the Member States. 

Done at Brussels, 

Article 4 

For the European Parliament 
The President 

For the Council 
The President 

EN 

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