Motorway vignette

What it means

The motorway vignette is an electronic fee for using motorways and expressways with vehicles up to 3.5 tonnes. It is linked to the registration number, not stuck on the windscreen, and cameras check its validity. It is bought online or at sales points such as petrol stations.

Several types are available by validity period, such as annual, 30-day or 10-day vignettes, and some regions also offer regional vignettes for selected sections. Vehicles over 3.5 tonnes pay a distance-based road toll instead.

For company cars, the vignette is a deductible expense because it relates to running a vehicle used for business. If the car is also used privately, the expense is claimed proportionally, like other running costs.

How it works in practice

An annual vignette is valid for 365 days from the chosen start date, not for the calendar year. A company with several cars can keep track of when each vignette expires to avoid gaps that would earn the driver a fine.

The proof of purchase showing the registration number and validity period serves as the accounting document. When buying online, enter the company's details correctly so the document is issued to it, and check the registration number, because a typo makes the vignette invalid.

For cars also used privately, expenses are supported by a mileage log or claimed at a flat 80 percent. The same ratio applies to the vignette, and with a company car for private use the employee is taxed on a benefit in kind for using the vehicle.

What to watch out for

Driving without a valid vignette brings a fine, which can also be imposed on the vehicle's keeper based on camera records. The company should make clear who is responsible for vignettes so that an employee who did not know about a missing vignette is not fined.

If the registration number changes, for example after re-registration, the vignette can be transferred only under certain conditions. When a company car is sold, remember that the vignette stays with the original number and the buyer may need to buy a new one.