[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