Posting of drivers in the EU: when is an IMI declaration required?

For transport companies operating on the European Union market, the correct assessment of each transport operation has become essential for avoiding fines, delays, and additional administrative inspections. The most common question we receive from transport companies registered in the EU is: “Is an IMI driver declaration required for a specific transport operation?”

The answer depends on the type of transport operation. It is not enough to look only at the country through which the vehicle passes; it is also necessary to determine where the transport begins, where it ends, where loading or unloading takes place, and whether there is a sufficiently strong connection with the country in which the transport company is registered.

What is the posting of drivers under Directive (EU) 2020/1057?

The rules on the posting of drivers in road transport are one of the most important elements of the EU Mobility Package. Directive (EU) 2020/1057 introduces specific rules for the posting of drivers in the road transport sector. It distinguishes between transport operations that have a sufficient connection with the host Member State and those where the connection with the carrier’s Member State of establishment is still maintained.

Therefore, a driver is considered to be posted when they perform a transport operation in an EU Member State other than the Member State in which their employer is established, and the transport operation has a sufficiently strong connection with the territory of that host Member State.

This is particularly important for cabotage and cross-trade operations, as these types of transport are most commonly covered by the rules on the posting of drivers.

When is a driver considered to be posted?

According to the rules of the EU Mobility Package, a driver is most commonly considered to be posted in the following situations:

• when performing cabotage in an EU Member State;
• when performing a cross-trade operation, i.e. transport between two countries, neither of which is the carrier’s Member State of establishment;
• when performing an empty run that is directly connected to cabotage or a cross-trade operation.

In these cases, the transport company must check whether there is an obligation to submit an IMI declaration and whether the driver has the appropriate documentation with them during an inspection.

Cabotage

Cabotage is the national transport of goods temporarily performed by a foreign carrier on the territory of a host Member State. For example, if a carrier established in Croatia performs loading and unloading within Germany, this constitutes cabotage in Germany. In such a situation, the rules on the posting of drivers apply.

In the case of cabotage, it is particularly important to understand when the posting situation begins and when it ends. A driver is considered to be posted from the moment they begin an empty run towards the place of loading for the cabotage operation. The posting continues throughout the entire cabotage operation and ends when the goods have been unloaded and the cabotage operation has been completed.

If the driver then begins a return bilateral operation towards the Member State of establishment, the posting rules no longer apply to that part of the journey.

Cross-trade operations

A cross-trade operation exists when a carrier performs transport between two countries, neither of which is the country where the company’s registered office is established. For example, if a company registered in Croatia performs transport from France to Germany, that operation constitutes cross-trade. In this case, the driver is considered to be posted in the countries connected with that specific operation.

In cross-trade operations, the posting situation does not begin immediately after the previous bilateral journey has ended. It begins when the driver starts driving towards the place of loading for the cross-trade operation. The driver is considered to be posted in the country of loading, and then also in the country of unloading, in accordance with the course of the specific transport operation.

This is one of the most common situations in which companies make mistakes, as they wrongly assume that the previous or subsequent bilateral journey is sufficient to exempt the entire route from the rules on posting.

What is not considered posting of a driver?

According to the rules of the Mobility Package, the following are not considered posting:

• bilateral international transport operations between the Member State of establishment and another country;
• limited additional activities under the 1+1 and 0+2 rules;
• transit through a country without loading or unloading;
• certain road legs of combined transport when they constitute a bilateral operation;
• transport with an empty vehicle after unloading.

What do the 1+1 and 0+2 rules mean?

Through its non-binding interpretations, the European Commission has further clarified situations in which additional loading and unloading operations are carried out during bilateral transport. Any additional operation beyond these limits may result in the driver being considered posted:

• The “1+1” rule allows one additional loading and/or unloading operation to be carried out during the outbound journey from the Member State of establishment and one additional loading and/or unloading operation during the return journey to the Member State of establishment, without triggering a posting obligation.
• The “0+2” rule provides that, if no additional loading or unloading activities were carried out during the outbound journey, two such activities may be carried out during the return journey without triggering a posting obligation.

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Empty runs: the most common practical dilemma

An empty run is not the same as transit. In the case of empty runs, the decisive question is which transport operation the empty run is connected to.

If the empty run is connected to a bilateral operation, the driver is not considered to be posted. For example, if a driver who unloaded goods in Munich returns with an empty truck to Croatia, where the transport company is registered, the posting rules do not apply.

However, if the driver travels with an empty vehicle to the place of loading for a cabotage or cross-trade operation, that empty run may be covered by the posting rules. For example, if a driver from Croatia, where the transport company they work for is registered, drives empty to Germany in order to load goods there for transport to Belgium, the empty run to the place of loading in Germany is connected to a cross-trade operation.

What obligations does a transport company have when posting applies?

Once it has been established that a driver is posted, the transport company must submit a declaration through the European Union Internal Market Information System (IMI) before the posting begins.

In the event of an inspection, the driver must have the relevant documentation available, including the posting declaration, proof of the transport operation, such as a CMR or e-CMR, as well as tachograph records with country symbols for the countries in which the transport operation was performed. We would like to remind you that, as of 1 July 2026, vehicles with a mass between 2.5 and 3.5 tonnes that perform international goods transport within the European Union must be equipped with a second-generation smart tachograph (G2V2). This obligation undoubtedly applies to transport companies registered in EU Member States and means that the same obligations apply to these drivers as to drivers of heavy goods vehicles.

After the posting has ended, the competent authorities of the host Member State may request additional documentation. In that case, the company must submit, within the prescribed deadline, documents that may include tachograph records, consignment notes, the employment contract, working time records, wage documentation, and proof of wage payment.

Why is a correct assessment important for transport companies?

Many companies wrongly believe that a driver posting declaration via the IMI system is required only for “large” operations or that a CMR alone is sufficient. This is not correct. Controls of driver posting in the EU are becoming increasingly precise and more closely connected with digital systems. IMI declarations, tachograph data, CMR documentation, and route data can be checked together, which means that administrative errors are becoming easier to identify.

The most common mistakes occur when a company:

• incorrectly treats cross-trade as bilateral transport;
• fails to recognize that cabotage is always covered by the posting rules;
• incorrectly assesses an empty run;
• fails to monitor the limits of the 1+1 and 0+2 rules;
• fails to provide the documentation that the driver must have available during an inspection.

A single incorrectly assessed operation may lead to an incorrect or missing IMI declaration, which for the transport company means a risk of fines, additional inspections, and transport delays. For example, fines under the German Minimum Wage Act (MiLoG) may amount to up to EUR 30,000 per violation. In addition to fines, detailed financial checks and further inspections may follow, and all of this can significantly affect the company’s reputation. It is important to note that the fines apply to the employer, that is, the transport company, and not to the driver.

EXPO support for IMI declarations and EU transport compliance

The system for declaring posted drivers via the IMI platform applies in all Member States of the European Union in accordance with the rules on the posting of workers in road transport. The rules on the posting of drivers require a detailed understanding of the route, the type of transport operation, and the documentation accompanying the transport. For transport companies that perform international transport on a daily basis, this represents a significant administrative challenge.

The EXPO team provides expert support to transport companies in the field of EU transport compliance, including:

• assessing whether a specific operation is subject to the posting rules;
• preparing and submitting IMI declarations;
• checking documentation for inspections;
• administrative support in the event of requests from competent authorities;
• advice on the rules of the EU Mobility Package.

Our goal is to enable transport companies to operate safely, on time, and in compliance with applicable EU regulations, while reducing the risk of fines and transport delays. If you are not sure whether you need an IMI declaration, contact the EXPO team.