Road toll

What it means

A road toll is a charge for using selected roads with vehicles over 3.5 tonnes gross weight. In Slovakia it is levied on motorways, expressways and selected first-class roads, and the amount depends on distance travelled, the vehicle's emission class and the number of axles.

The toll is collected electronically through an on-board unit that records the sections driven. Unlike the motorway vignette, which covers lighter vehicles for a period of time, the toll is paid for every kilometre driven, so costs rise with vehicle mileage.

For hauliers, tolls are one of the largest cost items alongside fuel, driver wages and vehicle depreciation. In international transport, tolls are paid in each country under its own system, which is why interoperable units that work in several countries are also used.

How it works in practice

Tolls are a tax-deductible expense when they relate to the business. The supporting documents are statements from the toll system operator or invoices from the haulier's fuel card provider. In an audit they are compared with the mileage log and transport documents such as the CMR note.

Tolls must be built into transport pricing according to route and vehicle type. Vehicles in lower emission classes pay higher rates, so fleet renewal can reduce not only fuel consumption but also tolls. Some hauliers therefore consider intermodal transport on long routes.

Besides tolls, a haulier pays motor vehicle tax, which also depends on weight and number of axles, and fleet insurance. When planning vehicle costs, all of these items should be considered together.

What to watch out for

Driving without a working on-board unit or with incorrectly declared vehicle data, such as emission class or number of axles, is fined. Fines can be high, so before setting off check that the unit is switched on, charged and set with the correct data.

Toll rates and the network of tolled roads change, often from the start of the year. Hauliers with long-term contracts should include a clause in customer contracts allowing toll changes to be passed on in the price; otherwise an increase will erode their margin.