Viapass: a kilometre-based tax
Viapass is a charge per kilometre which replaces the former "EuroVignette" used in Belgium for all HGV over 3.5 tons and carrying goods.
Since the 1st of April 2016, each truck driving on Belgian roads has to be equipped with an "On Board Unit" tool: this device calculates the charge depending on the kilometres driven. Invoices are then issued and sent on a regular basis.
VAT is applied on this road tax in Wallonia only (southern Belgium): a 21% VAT rate which is recoverable. The 2 other Belgian regions, Flanders and Brussels, don't apply VAT on this tax.
Find out more about it on EuroVat website .