[petre]

One can't determine distances driven outside of the tax jurisdiction based on that.

We have geofencing set in place for fuel tax incentives in Canadian provinces. Truck operators need to report that if they want part of their fuel tax money back. In Europe it's basically the same and gen2 smart tachographs already record GNSS coordinates at the start and end of the trip along with distance, as a non tampering measure, so there's data trail that can theoretically be used against you if you misreport. You are required by law to keep the tachograph files for two years and supply them to the control authority if needed.

[akerl_]

Can’t speak for Canada, but likewise in the US, gas taxes are paid at the pump where there’s no geofencing

[petre]

Yes, you pay the tax at the pump like everybody else buy you may get a refund for certain acitvities like [1][2] in some provinces, notably Ontario.

  1. https://www.fin.gov.on.ca/en/bulletins/gt/1_2001.html
  2. https://www.fin.gov.on.ca/en/refund/pto/index.html

Also there's the situation in some EU states where truck operators are eligible for rebates on diesel tax:

https://www.eurovat.eu/en/diesel-tax-reclaim

In this case I think they just use the vehicle and refill documents. But the truck operators still need to report the drivers' working times per EU state because of the different labour laws in each EU state [3].

  3. https://trans.info/en/key-changes-for-the-road-transport-industry-in-europe-in-2021-216319