# Mandatory Toll Voucher (VPO): compliance guide

> What is the Mandatory Toll Voucher (VPO), when is it required by law, and how to comply. Complete guide with checklist and legislation.

**Author:** Marina Costa — Brazilian Tax & Compliance Specialist  
**Reviewed by:** Marina Costa — Brazilian Tax & Compliance Specialist  
**Published:** 2026-08-07  
**Updated:** 2026-08-07  
**Last reviewed:** 2026-08-07  
**URL:** https://quilometragem.com/blog/mandatory-toll-voucher-vpo-compliance-guide

**TL;DR:** The VPO is a legal obligation independent of any corporate payment product. The shipper is required to provide the VPO to the carrier before the trip begins.

- VPO is a shipper legal obligation - Law 11.442/2007 Art. 6.
- Must be provided before trip starts, not after.
- No fuel card or corporate card replaces the VPO.
- Penalty: fine and shipper liability.
- Per-trip compliance checklist for shippers and carriers.

This article is available in full in Brazilian Portuguese. The VPO is a legal obligation independent of any corporate product. The shipper must provide it before each trip.

## Frequently asked questions

### What is the VPO?

The VPO (Mandatory Toll Voucher) is a payment instrument for toll costs on Brazilian highways, provided by the shipper to the carrier before each trip, per Law 11.442/2007 and Decree 7.789/2012.

### Who is required to pay the VPO?

The shipper (company contracting road freight) is required to provide the VPO to the autonomous cargo transporter (TAC) or transport company. Company-owned fleets are outside VPO scope.

### Can the VPO be paid with a fuel card?

No. The VPO is a specific legal obligation regulated by Decree 7.789/2012, with its own payment instrument. A corporate fuel card does not replace the VPO.

### What is the penalty for not providing the VPO?

The shipper is held responsible for not providing the VPO. The carrier who does not receive it may be fined during traffic inspection.

### Does the VPO replace the toll?

No. The VPO finances the toll payment by the carrier - it does not replace the toll itself. The driver uses the VPO to pay toll plazas during the trip.

## Sources

- [Lei 11.442/2007 - Transporte rodoviario de cargas e VPO](https://www.planalto.gov.br/ccivil_03/_ato2007-2010/2007/lei/l11442.htm) — Presidencia da República (2026-07-20)
- [Decreto 7.789/2012 - Regulamentação do Vale-Pedagio Obrigatorio](https://www.planalto.gov.br/ccivil_03/_ato2011-2014/2012/decreto/d7789.htm) — Presidencia da República (2026-07-20)
- [ANTT Resolução 3.658/2011 - Registro de transportadores e VPO](https://www.gov.br/antt/pt-br/assuntos/cargas) — Agencia Nacional de Transportes Terrestres (2026-07-20)