The own-account transport exemption has applied since 1 July 2026 to vehicles above 2.5 up to 3.5 tonnes in cross-border transport as well. It must be distinguished from the so-called tradespeople rule (Regulation (EU) 561/2006), which has existed for longer and applies to vehicles up to 7.5 tonnes within a 100 km radius of the company's base. As this page focuses on the newly covered class above 2.5 up to 3.5 tonnes, we deal here exclusively with the own-account transport exemption.
What is own-account transport?
Own-account transport means carrying goods, material, tools or machinery for the company's own operational purposes, with its own or a rented vehicle and its own staff — with no distance limit. Under Art. 1(5)(d) of Regulation (EC) No 1072/2009, the following conditions in particular must be met:
- The goods carried must be the property of the company, or have been sold, bought, let, hired, produced, extracted, processed or repaired by it.
- The transport must serve to deliver the goods to the company, dispatch them from the company, or move them within the company or — for its own use — outside it.
- The vehicles must be driven by the company's own staff (or by staff contractually made available to the company).
- The vehicles must belong to the company, or have been bought on deferred terms or hired by it.
- The transport must be no more than an ancillary activity within the company's overall activity — it must not be the actual business purpose.
Driving must not be the main activity
The central point for the exemption is this: driving the vehicle must not be the driver's main activity, meaning driving must not account for more than 30 % of monthly working time. Note, however, that EU member states differ on this definition — in the Netherlands, for example, it is only 30 % of weekly working time.
A tradesperson who mainly carries out assembly, installation or repair work and drives only occasionally can in principle benefit from the exemption. If, by contrast, a driver is employed specifically for transport journeys, for whom driving is the actual activity, the exemption generally does not apply — the vehicle must then be fitted with a tachograph.
Why this is not a blanket exemption
In practice this exemption is frequently overestimated. Whether it applies depends on the individual case — in particular on whether all five conditions are genuinely met. When in doubt, have unclear cases reviewed legally before relying on the exemption alone.
- Check whether you are affectedCheck whether your journeys fall under the own-account transport exemption.
- Compare against the conditionsFor each affected vehicle, check whether all five conditions are met — in particular ownership of the goods, own staff and ancillary activity.
- Document the evidenceDocument the conditions carefully — for instance via freight documents, work orders, working time records and the driver's employment contract. The driver should always carry the corresponding papers. That saves time and trouble in the event of a roadside inspection.
- Have doubtful cases reviewedHave disputed or unclear cases reviewed legally.
This page provides general orientation and does not replace legal advice in individual cases. For specific questions we recommend consulting a lawyer specialised in transport law or your relevant chamber of commerce or trade.
Back to the overview: legal change 2026.