Brussels’ guidelines do not change the regulations, but show how they should be applied in practice – both by drivers and by enforcement authorities. In many areas, there is greater flexibility, but the key obligations remain unchanged.
One of the most important elements of the guidelines is confirmation that drivers must still manually record border crossings by entering the country symbol after entering its territory.
This obligation has been in place since 2020 for analogue tachographs and since 2022 for digital ones, including first-generation smart devices. Its purpose is to enable more effective enforcement of the rules on cabotage and the posting of drivers.
The Commission clearly indicates that the entry should be made at the first possible stop after crossing the border. The key issue, however, is how to interpret “the first possible place”.
“First possible stop” with real-world conditions in mind
According to the clarifications, not every roadside point meets the criteria for a stopping place. This excludes, among other things, emergency lanes if using them would breach safety regulations. At the same time, greater flexibility has been allowed. If the nearest parking area is full or reaching it poses a risk, the driver may continue to the next available location.
This means that assessing whether the entry was made correctly will depend on the specific road conditions, and enforcement authorities should take into account, among other things, traffic volume and parking availability.
This is only a temporary solution
Manual border entries are temporary. Ultimately, they will be replaced by the second-generation smart tachograph, which automatically records border crossings.
Specific implementation deadlines already apply:
- by 31 December 2024 – replacement of analogue and older digital tachographs,
- by 18 August 2025 – retrofit of first-generation smart tachographs,
- from 21 August 2023 – mandatory installation of the new device in newly registered vehicles,
- from 1 July 2026 – extension of the obligation to light commercial vehicles from 2.5 to 3.5 t performing international transport or cabotage.
Driver cards and the transition period
The Commission also addressed issues related to tachograph cards during the transition period. Until August 2028, the system will operate in parallel for different generations of cards.
According to the guidelines:
- Drivers performing international transport will have to use only second-generation cards before this deadline.
- At the same time, any gaps in records – resulting from the technical limitations of older cards – will not automatically be treated as an infringement if they can be documented by other means (e.g., tachograph data or printouts).
Exemptions and transport outside the EU
Exemptions were also clarified. The retrofit obligation does not apply to vehicles carrying out transport exclusively outside the European Union under the AETR system, provided they do not perform operations within the EU.
The issue of cards issued by non-EU countries was also raised; these are to be gradually integrated into the European system.
“Embrace deeper understanding, embrace greater responsibility!”
The published guidelines show that although the regulations have been known for several years, their practical application still raises doubts. The Commission is focusing on clarifying the rules while leaving room for situational assessment. As a result, the importance of proper driver training and internal procedures in transport companies is increasing—procedures that must take into account not only the regulations, but also their practical interpretation in real road conditions.









