Smart tachograph 2 (LCVs)

From 01 July 2026, owners/operators of light commercial vehicles and vans with a maximum permitted weight of more than 2.5 tonnes engaged in the international transport of goods or in cabotage operations must ensure they are fitted with a smart tachograph version 2. Drivers must use a driver card for recording their activity (driving, breaks, other work, availability), and where necessary, comply with Driver Posting rules.  

Please note that since 21 May 2022, operators engaged in international road transport operations for hire or reward using LCVs with a maximum permitted weight above 2.5 tonnes must also hold an operator licence unless qualifying for an exemption. 

LCVs engaged in international transport (carriage) of goods or in cabotage operations are in scope.

The terms ‘international carriage’ and ‘cabotage’ are defined in EU Regulation 1072 of 2009 on common rules for access to the international road haulage market as follows: 

‘International carriage’ means:

• (a) a laden journey undertaken by a vehicle the point of departure and the point of arrival of which are in two different Member States, with or without transit through one or more Member States or third countries;
• (b) a laden journey undertaken by a vehicle from a Member State to a third country or vice versa, with or without transit through one or more Member States or third countries;
• (c) a laden journey undertaken by a vehicle between third countries, with transit through the territory of one or more Member States; or
• (d) an unladen journey in conjunction with the carriage referred to in points (a), (b) and (c) above;

‘Cabotage operations’ means national carriage for hire or reward carried out on a temporary basis in a host Member State

Yes, there is one specific LCV related exemption for vehicles with a maximum permissible mass, including any trailer, or semi-trailer exceeding 2.5 tonnes but not exceeding 3,5 tonnes that are used for the transport of goods, where the transport is not effected for hire or reward, but on the own account of the company or the driver, and where driving does not constitute the main activity of the person driving the vehicle. 

Other exemptions may apply depending on the activity being carried out and a full list of these exemptions is available on our website here. 

The term ‘own account’ is defined in Article 1(5) of EU Regulation 1072 of 2009 on common rules for access to the international road haulage market as carriage of goods in motor vehicles provided the following conditions are fulfilled:

• (i) the goods carried are the property of the undertaking or have been sold, bought, let out on hire or hired, produced, extracted, processed or repaired by the undertaking;
• (ii) the purpose of the journey is to carry the goods to or from the undertaking or to move them, either inside or outside the undertaking for its own requirements;
• (iii) motor vehicles used for such carriage are driven by personnel employed by, or put at the disposal of, the undertaking under a contractual obligation;
• (iv) the vehicles carrying the goods are owned by the undertaking, have been bought by it on deferred terms or have been hired provided that in the latter case they meet the conditions of Directive 2006/1/EC on the use of vehicles hired without drivers for the carriage of goods by road; and
• (v) such carriage is no more than ancillary to the overall activities of the undertaking;

The EU Driver’s Hours Regulation does not contain a definition or guidance to explain how the term ‘main activity of the person driving the vehicle’ should be understood. However, the description provided in the recital 6 to Directive (EU) 2018/645 amending Directive 2003/59/EC (Driver CPC) and Directive 2006/126/EC (Driving licences) can be considered. It states that generally, driving is deemed not to be the driver’s principal activity where it occupies less than 30 % of the rolling monthly working time.

You should contact an Approved Tachograph Workshop.  Please visit www.nsai.ie for a full list of Approved Tachograph Workshops by county who can carry out the retrofit/replacement work. 

Drivers can apply for a digital tachograph driver card on our website here.  

Please note that owners/operators of LCVs in scope of these new rules will (if not already holding one) require a company card to comply with legal requirements for data storage. These can be also applied for on our website here. 

The cost associated with the purchase and fitting of a Smart Tachograph Version 2 unit is a commercial matter and will depend on various factors, including the age, make and model of the vehicle concerned. You should engage directly with approved tachograph workshops to find out further information on the likely cost relevant to your specific vehicle(s). 

From 1 July 2026, LCVs with a maximum permitted weight of more than 2.5 tonnes engaged in the international transport of goods or in cabotage operations  to the UK, and vice versa, are required to have a version 2 smart tachograph fitted unless qualifying for one of the exemptions listed in Article 1 of Section 2 of Part B of Annex 31 to the Trade and Cooperation Agreement (TCA). For the avoidance of doubt the UK includes Northern Ireland, and the LCV specific exemption contained in the answer to Question #4 above also applies. 

Please note that where an LCV which is otherwise used on a national basis only, is being taken in an unladen state to a workshop in Northern Ireland for repair/maintenance work, and the driver can prove same to an enforcement officer at the roadside, then it does not need to be retrofitted with a version 2 smart tachograph from 1 July 2026. A reciprocal arrangement will apply in respect of Northern Irish registered vehicles being taken into the Republic for repair/maintenance purposes. 

No. Speed limiters are only required on Heavy Goods Vehicles (HGVs), i.e. vehicles with a maximum permitted weight greater than 3.5 tonnes. 

Yes, where LCV operators have qualifying inspections, they will be included. For example, any inspections carried out/ infringements recorded during technical roadside checks on LCVs, or when on international journeys and checked for compliance with operator (community) licensing rules, and/or tachograph and drivers’ hours or posting rules from 1 July 2026. 

Since 21 May 2022, operators engaged in international road transport operations for hire or reward using LCVs with a maximum permitted weight above 2.5 tonnes must also hold an operator licence. 

And from 1 July 2026, owners/operators of LCVs with a maximum permitted weight of more than 2.5 tonnes engaged in the international transport of goods or in cabotage operations must ensure they are fitted with a smart tachograph version 2; their drivers use a driver card for recording their activity and comply with EU driving and rest time, tachograph, and driver posting rules. 

Owners/operators of LCVs in scope should therefore train drivers to use the tachograph equipment and must monitor their compliance with the driving and rest time rules by taking vehicle unit downloads at least every 90 days.  

Drivers should be trained to use the tachograph system in the vehicle(s) they drive to include the procedure for inserting and removing their driver card into/from the tachograph unit, making manual entries, and the driving and rest time and working time rules applicable.  RSA does not have a list of approved training providers. Our advice would be to contact your Transport Manager for assistance. 

If you own/operate vehicles in scope of the new rules applying from 1 July 2026 we would advise you  

The working time of drivers engaged in a mix of both ‘in scope’ and ‘out of scope’ activities must comply with the provisions of the Working Time Directive (Directive 2002/15/EC). Drivers must also comply with the rules on driving times, breaks and rest periods contained in Regulation (EC) No. 561 of 2006 (the Drivers’ Hours Regulation) for ‘in scope’ activities. The RSA is responsible for monitoring compliance with these Regulations. 

When a driver works for multiple transport companies, the driver must provide each company with all necessary information to make sure that both he/she and the company meet all rules and regulations. 

Drivers engaged in a mixture of ‘in scope’ and ‘out of scope’ activities should use their driver card to record all of their working time. This is the least cumbersome method of recording the time spent on ‘out of scope’ driving. 

Alternatively, drivers will have to make a manual entry each and every time they re-introduce their driver card to the tachograph of a vehicle after any unrecorded period of time (either hours, days or weeks) since the driver card was last used. 

All written manual records must be retained by the driver for 56 days and given to their employer to retain for at least three years and made available for inspection when required by enforcement authorities. Failure to record out of scope activities and retain appropriate records for inspection at a roadside or premises inspection is an offence prosecuted through the district courts where on conviction a driver and operator can be fined up to €5000. 

Failure to comply with the smart tachograph retrofit requirements and the EU driving and rest time and tachograph rules transposed into Irish law by S.I. No. 229 of 2017 as amended, may result in a court prosecution whereby on conviction a €5,000 fine (class A) and/or imprisonment for a term not exceeding 6 months may be imposed. The transport undertaking is also liable to be proceeded against. In addition, RSA Transport Officers are empowered to require a driver or operator to take a vehicle (or arrange for it to be taken) to a workshop for the tachograph to be inspected and checked for compliance with the regulations. 

Failure to comply with the Operator Licensing requirements under Section 9 of the Road Transport Act 2011, may result in a court prosecution whereby on summary conviction a €5,000 fine (class A) and/or imprisonment for a term not exceeding 6 months may be imposed, or where convicted on indictment to a fine of up to €500,000 or a term of imprisonment of up to 3 years, or both, may be imposed. 

Failure to comply with EU Posting of Drivers rules under S.I. 412 of 2016 may result in a court prosecution whereby on summary conviction a €5,000 fine (class A) may be imposed, or whereby on conviction on indictment a fine of up to €50,000 may be imposed.  

Advice for drivers on tachograph and drivers’ hours regulations, and for owners and transport managers on complying with the law, can be found can be found on our website at www.rsa.ie 

Light commercial vehicles

EU Rules for light commercial vehicles webinar

Smart Tachograph 2 

Operator Licensing 

Posting of Drivers 

Please see table below. 

 

Subject Matter	Act/EU Directive/Regulation	Enabling Irish Legislation (including amendments)
	Legislation governing EU journeys
Driver’s Hours	EU Regulation 561/2006 EC	S.I. No. 229 of 2017 as amended by S.I. No. 567 of 2023
Tachographs	EU Regulation 165/2014	S.I. No. 229 of 2017 as amended by S.I. No. 567 of 2023
Operator licensing	Regulations EC 1071 of 2009 establishing common rules for the pursuit of the road transport operator occupation   Regulation EC and 1072 of 2009 on access to the international road haulage market including cabotage    Road Transport Act 2011	S.I. No. 265 of 2018 as amended by S.I. No 208 of 2023  S.I. No. 698 of 2011 as amended by S.I. No. 209 of 2023 and S.I. No. 318 of 2024  Section 9 of the Road Transport Act, 2011 (No. 31 of 2011)
Posting of Drivers	Directive 1057/2020/EU	S.I. No. 438 of 2022
Working Time (Mobile Transport Workers)	Directive 2002/15/EC	S.I. No. 36 of 2012 as amended by  S.I. No. 49 of 2015
	Legislation governing journeys to, through or from the UK
Drivers Hours & Tachographs	Trade & Cooperation Agreement	S.I. No. 567 of 2023
Cabotage	Trade & Cooperation Agreement	S.I. No. 698 of 2011 as amended by S.I. No. 209 of 2023 and S.I. No. 318 of 2024

 

Yes, you do if you are engaged in the international transport of goods or in cabotage operations. Please refer to the response provided to Question #15 above for guidance on the recommended approach to ensure compliance.