Europe’s decarbonisation agenda is reshaping the competitive landscape of the logistics sector at remarkable speed. Electrification is no longer a distant ambition, it is becoming the decisive lever determining which companies will maintain cost competitiveness in a market increasingly governed by carbon intensity, regulatory obligations, and evolving cost structures. This article outlines why logistics operators should seize the current window of opportunity to electrify their fleets and how early adopters can secure structural advantages long before EU ETS 2 comes into force in 2028.
EU ETS 2: Shifting Competition From Price to Carbon Performance
When the EU Emissions Trading System 2 (EU-ETS 2) takes effect, road freight operators will face far more than higher fuel expenses. ETS 2 will fundamentally redefine competitive benchmarks in European logistics: cost leadership will increasingly depend on carbon intensity and energy efficiency, not on traditional metrics such as transport price, reliability, or available capacity.
Originally scheduled for 2027, EU-ETS 2 was postponed to 2028 following a policy compromise in late 2025, mainly due to member-state concerns about rising fuel and heating costs. The system will replace disparate national CO₂ taxes with a single EU-wide carbon market. Unlike fixed national carbon levies, EU-ETS 2 introduces a market mechanism with tradable emission allowances, creating significant price uncertainty. Even EU institutions acknowledge that volatility will be high; most independent experts anticipate substantial upward pressure on diesel prices.
As a result, electric trucks will gain an increasingly strong cost advantage. Operators that integrate e-trucks reduce both their emissions footprint and the volume of certificates they must effectively cover, turning decarbonisation into a direct cost-saving mechanism rather than a reputational exercise.
National CO₂ taxation systems remain inconsistent across Europe: Sweden levies more than €100 per tonne, while most other member states fall in the €30–70 range, often with gradual increases already planned. EU-ETS 2 will unify these signals and in doing so accelerate diesel cost inflation.
CSRD: Mandatory Emissions Disclosure Raises the Bar for Logistics Providers
The Corporate Sustainability Reporting Directive (CSRD) reinforces this shift. From 2025 onward, large companies must disclose detailed transport-related emissions, including shipment-level data where material. Freight forwarders unable to monitor, calculate, and digitally report accurate CO₂ values will lose competitive ground as shippers require verifiable emissions accounting.
For companies without their own fleets, revising tender structures is the most effective first step. Traditional tenders built around diesel cost structures often disadvantage electric transport. Incorporating CO₂ costs, efficiency metrics, and decarbonisation requirements can create a level playing field—or even make electric fleets the more competitive option over the full contract duration.
Revised EPBD: Charging Infrastructure Becomes a Mandatory Component of Logistics Real Estate
The revised Energy Performance of Buildings Directive (EPBD), adopted in spring 2024, has profound implications for logistics facilities. Member states must ensure that new non-residential buildings—and those undergoing major renovation—with more than five parking spaces include at least one charging point for every five spaces plus cabling infrastructure for at least half of them. For logistics hubs, this requirement applies to both employee parking and on-site charging of light- and heavy-duty commercial vehicles.
By 2030, even existing commercial parking areas must host a minimum number of charging points, regardless of whether renovations are planned. This particularly affects sites with extensive parking for vans, trailers, or company fleets.
While the EPBD sets minimum EU-wide standards, national implementation will differ. Economically stronger member states such as Germany, France, and the Netherlands are expected to adopt ambitious requirements, including provisions specific to heavy-duty vehicles.
For logistics operators and property owners, the directive signals a shift: charging infrastructure is no longer optional but an integral part of site development. At the same time, it enables access to national funding programmes, turning strategically integrated charging infrastructure into a potential competitive advantage.
Tax Incentives and CO₂-Differentiated Tolls Strengthen the E-Truck Business Case
Europe offers a wide range of fiscal mechanisms that significantly reduce the upfront and operational costs of zero-emission trucks. Special tax depreciation schemes and investment allowances vary by country. Just to name a few: Austria provides a 15% investment bonus for climate-friendly assets; France allows accelerated depreciation of up to 60% of the purchase price for alternative-drive trucks (extended to 2030); Germany launched a super-depreciation scheme in 2025 combined with reductions in electricity taxes and grid fees; The Netherlands supports up to 45% additional deductions via the MIA scheme and rapid depreciation under VAMIL; Italy continues to apply elements of its Superammortamento and Iperammortamento schemes.
CO₂-differentiated tolling amplifies these incentives. Under the revised Eurovignette Directive, member states must vary toll rates by CO₂ emissions and may exempt zero-emission trucks entirely. This exemption framework has now been extended until mid-2031.
National roll-outs reflect a clear direction. Austria fully exempts e-trucks from tolls; Germany recently extended its full exemption until 30 June 2031 and France is preparing CO₂-based tolling and examining full exemptions in pilot regions.
For long-distance operations, the economic impact is substantial. In Germany, an 18-tonne Euro 6 truck pays €34.80 per 100 km in CO₂-based toll surcharges, while an electric truck pays nothing until 2031, translating to savings of tens of thousands of euros per vehicle annually.
Depot Charging: The Fastest and Lowest-Risk Entry Point Into Fleet Electrification
Regional logistics operations are particularly well suited to electrification. In Germany, around 87% of truck movements cover less than 150 km; across Europe, about 90% of truck trips fall below 300 km, according to the organisation Transport & Environment. For these routes, depot charging offers the simplest and most cost-effective solution. Modern e-trucks achieve 500–600 km of real-world range, allowing operators to rely on overnight charging or charging during loading and unloading. Lower commercial electricity rates further enhance the economic benefits.
Long-haul electrification is also becoming viable. More than 1,500 public heavy-duty charging stations are now accessible across the EU, with expansion accelerating. Early adopters already operate cross-border electric routes with high reliability.
Importantly, companies do not need megawatt-charging systems to begin electrifying. Chargers in the 150–400 kW range are sufficient for depot use and offer the best cost-benefit ratio. Depot charging naturally aligns with statutory rest periods and operational downtimes, making high-power MCS systems unnecessary for most fleet profiles.
Even depot operators without their own trucks can benefit: opening charging infrastructure to external carriers creates new revenue streams, improves sustainability credentials, and helps co-finance infrastructure investment.
Understanding TCO: Correcting the Most Common Misconception
Although electric trucks still cost roughly twice as much upfront as diesel vehicles, their total cost of ownership (TCO) is increasingly favourable. The most common misconception is evaluating e-trucks solely on purchase price or applying diesel-based operating models to electric fleets. This overlooks several crucial factors:
- Toll exemptions significantly reduce annual operating costs.
- Electricity prices are more stable than volatile diesel markets.
- Maintenance costs are typically 30% lower due to simpler drivetrains and regenerative braking.
- Subsidies and depreciation schemes can offset a substantial portion of CAPEX.
To fully realise these advantages, fleets must be matched precisely to operational needs, and companies should seek expert guidance when navigating complex European funding and regulatory frameworks. Shippers aiming to benefit from the lower TCO of electric trucks should request transparent cost breakdowns and verifiable CO₂ accounting rather than accepting fixed price-per-kilometre models.
Conclusion: Electrification Is Now a Competitive Imperative
Electrification has moved beyond early-mover experimentation. The combined forces of EU-ETS 2, CSRD, rising diesel costs, mature vehicle technology, expanding public charging infrastructure, and strong policy incentives make electric trucks not only viable but economically superior for a substantial share of European logistics.
Companies that act now can secure multi-year cost advantages, safeguard capacity in an evolving infrastructure landscape, and position themselves as preferred partners in increasingly carbon-constrained supply chains. Those that delay risk higher operating costs, regulatory penalties, and declining competitiveness.
In Europe’s rapidly decarbonising freight market, electric trucks are no longer optional, they are becoming the new industry standard.
About the author:
Dr. Christian Milan is the founder and managing director of M3E, a consulting firm specialising in sustainable mobility. Based in Berlin, M3E was founded in 2019 and operates both nationally and internationally. The e-mobility experts support companies, organisations and local authorities in the strategic planning and implementation of sustainable, cost-efficient mobility solutions and energy infrastructures. M3E maintains one of the largest e-mobility subsidy databases for the European region. M3E’s customers include leading vehicle manufacturers, fleet managers, suppliers, energy providers and municipalities.
With the new white paper “Sustainability as a Competitive Advantage: Electric Mobility
for Shippers and Transport Customers”, M3E recently published a comprehensive overview of the current status and development of electrification in the transport sector. The white paper can be downloaded free of charge here:https://m3e.group/en/whitepaper/elektromobilitaet-fuer-verlader
For more information, visit www.m3e.group
