Resumen
The paper focuses on the costs connected with the idea of retrofitting smart tachographs in all heavy duty vehicles in the European Union. Such a motion has been proposed, in order to increase the road safety. The new class of tachographs, ie. the smart tachographs are supposed to be fitted with a GNSS device ensuring a constant monitoring of the vehicle?s speed and other parameters but also a transmitter which should allow to send data in real time without the necessity to download the data manually. However, such a vast process will generate severe costs for the Member States? administration but also for private companies which will need to handle the cost of fitting the device in their vehicles. The purpose of the article is to estimate this cost.