The Mandatory Toll Voucher (“VPO”) remains one of the main regulatory obligations applicable to the paid road transport of cargo in Brazil. Established by Federal Law No. 10.209/2001 and currently regulated by ANTT Resolution No. 6.024/2023, the mechanism’s main objective is to prevent toll costs from being passed on to the contracted carrier.
Under current regulations, the transport contractor must fully advance the amounts necessary to pay the tolls for the contracted route, regardless of the freight value. Payment must be made before the start of the trip and through a system approved by the National Land Transport Agency (“ANTT”), and cash payments, subsequent reimbursement, or inclusion of the toll value in the freight price are prohibited.
Since January 2025, the payment model has operated exclusively electronically, using ANTT-approved TAGs, replacing the old physical card and coupon models. The topic gained even more relevance with the modernization of electronic toll systems and the gradual expansion of the “Free Flow” model on federal highways under concession. This change allowed the agency to expand its capacity for traceability and monitoring of operations.
In the area of oversight, ANTT has been reinforcing the monitoring of compliance with the rules related to the VPO (Vehicle Payment Voucher). Failure to comply with the obligation to advance the toll voucher subjects the contractor to an administrative fine of R$ 3,000.00 (three thousand reais) per vehicle and per trip. The fine can be imposed even in situations where the toll amount has been subsequently reimbursed to the carrier.
According to data released by ANTT itself, in the first five months of 2026, SIFAMA (Integrated System for Monitoring and Environmental Management) recorded 60,594 infraction notices related to the VPO, all referring to the same irregularity: the failure to provide the VPO to the road carrier before the shipment of cargo, as per article […]. Article 23, item I, of ANTT Resolution No. 6,024/2023. The volume grew sharply throughout the period, starting from only 1,005 fines in January and reaching a peak of 21,029 in April. Geographically, the fines are concentrated in the country’s main logistics corridors, with Minas Gerais leading with 15,302 occurrences (25.2% of the total), followed by São Paulo (8,916), Rio de Janeiro (6,650), Santa Catarina (5,982), Goiás (5,584), Espírito Santo (5,295), Paraná (4,214), Rio Grande do Sul and Mato Grosso do Sul (both with approximately 3,418), Tocantins (1,508), Mato Grosso (290) and the Federal District (18).
VPO (Value Permit Order) is becoming increasingly important in regulatory compliance for carriers, shippers, logistics operators, and freight contracting companies, especially due to the increasing digitalization of inspections and the heightened risk of administrative penalties in the road freight transport sector.
This newsletter is exclusively institutional and informative in nature and presents general regulatory and administrative aspects related to the topic.
Evelini Oliveira de Figueiredo Fonseca | evelini.fonseca@nascimentomourao.adv.br
Coordinator and Partner of the Environmental, Regulatory and Biodiversity Law area.
Juliana Robles Tasca | juliana.tasca@nascimentomourao.adv.br
Lawyer in the Environmental, Regulatory and Biodiversity Law area.
