BILLING GUIDE / (Free of charge from Belgium and neighbouring countries) or / (not free of charge)

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BILLING GUIDE In case of additional questions, please contact Satellic Customer Support on 00800/72 83 55 42 (Free of charge from Belgium and neighbouring countries) or +32 78 15 15 15/+32 2 416 0 416. (not free of charge) Date version: 15 April 2016

Table of content 1. Introduction... 3 General... 3 Who has to pay?... 3 How is the toll calculated?... 3 Changes to the authorities rate models or to the road network?... 3 2. Billing period and payment... 4 3. Billing details... 4 3.1 Standard versus optional documents... 4 3.2 Language of billing documents... 4 3.3 Customer details... 5 4. Type of billing documents... 5 4.1. Tax statement Flanders... 7 4.2 Tax statement Brussels... 9 4.3 Fee statement Sofico... 12 4.4 Recapitulation sheet... 14 4.5 Fleet overview... 15 4.6 Detailed trip statement... 16 5. Printing of billing documents... 18 2

1. Introduction General As from 2016, all owners of lorries having a Maximum Authorised Mass in excess of 3.5 tonnes must pay kilometre charge in Belgium. This measure applies to all public roads: motorways, regional roads and local roads. Satellic is a joint- venture between T- Systems (76%) and Strabag (24%). Satellic is responsible for designing, building, financing, maintaining and running the kilometre charging system on behalf of Viapass (www.viapass.be). Viapass is the inter- regional institution representing the Flemish, Walloon and Brussels- Capital Regions, which are the toll authorities. Satellic collects toll on behalf of the three regions in Belgium under the supervision of Viapass. You can find more information at www.satellic.be. Who has to pay? All owners of lorries having a Gross Vehicle Weight (GVW) over 3.5 tonnes must pay toll in Belgium. The Gross Combination Weight Rating (GCWR) must be declared upon registration. This is the basis according to which the tax is levied. How is the toll calculated? Any Road User who is not exempt from the toll will be obliged to install an On Board Unit (OBU). With the aid of GNSS satellite technology and mobile data, the OBU will register the distance that a lorry travels on Belgian public roads. Mobile wireless technology is used to send the number of kilometres charged to the data centre, after which a statement/invoice is issued. Toll payment is based on the Guaranteed Payment Means - GPM, i.e. payment to Satellic is always guaranteed. The amount owed depends on a number of factors: number of kilometres travelled, road type: motorway, regional road and local road, Gross Combination Weight Rating (GCWR), EURO emission category of the vehicle. Changes to the authorities rate models or to the road network? The data on the On Board Unit is updated by means of GSM technology. Updates of toll roads or of rates are made no more than twice a year by way of Over- the- Air (OTA) updates. This implies that the OBUs will be receiving not only a few automatic software updates during the following years, but also changes to toll parameters if the regions were to decide as much. 3

2. Billing period and payment Your billing documents are created every 14 days for all trips that were processed in our central system during the billing period. This means that you will not be billed on a fixed day. You will receive a mail containing a link to your billing documents or you can download your billing documents directly from the Road User Portal (rup.satellic.be). The bills that you receive every 14 days are already paid. For pre- payment you already paid up front with the Top Ups you purchased. If you are on a post- payment scheme, then your payment is taken care of by your credit or fuel card issuer or your Business Partner. We refer you to the payment guide for more information on the different payment methods. You can download this payment guide on the Satellic website under Downloads Payment Methods. 3. Billing details 3.1 Standard versus optional documents You will receive one separate bill for each of the 3 regions in Belgium, being the Flanders region, the Walloon region and the Brussels region. The total of the billed amounts is shown on the recapitulation sheet. There are 2 more documents available which are optional. The first one is the detailed trip statement which shows you all the trips that you made in the last 14 days. The second one is the fleet overview which gives you the total amount you have to pay for all the vehicles registered on your account per recapitulation sheet. On the Road User Portal, you can select to receive these documents via My account Manage Account. Search for Billing information and select collective payment grouping. 3.2 Language of billing documents Because of Belgian language laws, you receive 1 separate bill for each region in the language of that particular region. This means that you receive the tax statement for Flanders in Dutch, the tax statement of Brussels in Dutch and French and the fee statement of Sofico for Wallonia in French. The recapitulation sheet and the fleet overview are available in English, Dutch, French and German. The Detailed Trip Statement however is only available in English. 4

Fre nch Dutch Ge rman Englis h Collective Payment Order Overview Statement (Recap Sheet) Fee Statement SOFICO N/A N/A N/A Tax S tate me nt Flande rs N/A N/A N/A Tax Statement Brussels N/A N/A Detailed Trip Statement N/A N/A N/A 3.3 Customer details The billing documents are generated for each vehicle details- OBU- payment method combination. This means that if you change your emission class or payment method halfway through the billing period, you will receive 2 sets of billing documents at the end of the 14- day billing period one for each vehicle combination that you created. It is also important to understand that you as a customer are responsible for the completeness of your customer details. Furthermore, the reclaiming of taxes in Belgium is only possible for a full account who receives Tax or Fee Statements. A Fast- Track account that is converted to a full account will be able to access the Tax or Fee Statement created during the period of being a Fast- Track account. However, these statements cannot be used for tax purposes in Belgium because the user s details are missing. You can find more information about converting a Fast- Track account to a full account in the RUP Manual From Fast- Track to full account on the Satellic website under Downloads RUP Manual. Road Users from other countries need to verify with their bookkeeper whether they can reclaim taxes, road taxes and Value Added Tax. The reclaiming of taxes depends on the country s specific legislation. Finally note that if you correct your customer information, it will only be visible on your next set of billing documents as we cannot rerun the already created billing documents. 4. Type of billing documents The tax statement of Flanders, the tax statement of Brussels and the fee statement of Sofico (Wallonia) are at the centre of the billing documents and are issued by Satellic 5

on behalf of these 3 regions. By default, Satellic will also provide a recapitulation sheet which summarizes the total billed amount for the 3 regions in a single document. Customers who are interested in more details on the trips made can select the detailed trip statement, while customers who are only interested in the total amount of their fleet can select the fleet overview. Collective Payment Order Fleet summary Recap sheet Tax statement Flanders Tax statement Brussels Fee statement Sofico Detailed Trip Statement Optional document Standard document 6

4.1. Tax statement Flanders The tax statement of Flanders, which is created for each vehicle details- OBU- payment method combination, contains all trips which were processed in our central system in the last 14 days. It is possible that your trips arrive late in our system due to a poor connection of the OBU with the GSM network. If this trip arrives after the last billing period, it will be included and billed on the next bill. The tax statement of Flanders is only available in Dutch as it is the official language of this region. As you can see on the document, the date of creation is equal to the date on which the payment is due as your bill is already been taken care of since you already paid it. When you are on a pre- payment scheme, you did this by topping up your OBU. When you are on a post- payment scheme, the toll is already paid by your credit or fuel card issuer or your Business Partner. On some roads in Flanders the toll is zero. You can see all these roads on the Viapass website (www.viapass.be). These kilometres are also included in the daily usage shown on the Tax Statement of Flanders but are not charged. If you want more details on the zero and non- zero tolled roads of your tax statement, we recommend you to select the detailed trip statement on the Road User Portal. The total billed amount is split into an infrastructure and an external cost. The infrastructure cost can be used to maintain and improve the road network, while the external cost can be used e.g. to put up sound screens at the highways. 7

Datum van creatie: N Referentie: Vervaldag: N Belastingplichtige: 15.03.2016 2016-FLN-1000029828 15.03.2016 1002570 Truck CustomerFinanceTestRun Transport Mr. CustomerFinance Jan Trucker TestRun Truckersbaan Leonardo da Vincilaan 856 19 1000 Brussels Belgium 1831 Diegem Belgium Kilometerheffing voor vrachtwagens bedoeld of gebruikt voor het vervoer van goederen over de weg AFREKENING - Belastbare periode 13.02.2016 tot 14.03.2016 Het Vlaamse Gewest heft een kilometerheffing voor het gebruik van een belastbare weg door elk motorvoertuig of een samenstel van voertuigen bedoeld of gebruikt, al dan niet uitsluitend, voor het vervoer over de weg van goederen en waarvan de maximaal toegestane massa meer dan 3,5 ton bedraagt. Nummerplaat BE - BUQ 095 Euro Emissieklasse Maximale Toegestane Massa Sleep [kg] OBU ID Betaalmethode EEV 30.000 000410001291258 4454##########45 Datum van gebruik Belaste kilometers (km) Bedrag ( ) 13.03.2016 78,067 4,36 14.03.2016 8,021 0,64 Verschuldigd bedrag 5,00 Infrastructuurkost (inbegrepen in verschuldigd bedrag) Externe kost (inbegrepen in verschuldigd bedrag) 0,45 4,55 Vragen of bezwaar? Als u vragen hebt over of niet akkoord bent met deze afrekening, dan kan u contact opnemen met Satellic NV: Satellic NV - 00800-72 83 55 42 - +32 2 416 0 416 - Postbus 9126-1934 EMC Brucargo - BELGIE - support@satellic.be - www.satellic.be 1/2 8

4.2 Tax statement Brussels The tax statement of Brussels, which is created for each vehicle details- OBU- payment method combination, contains all trips which were processed in our central system in the last 14 days. It is possible that your trips arrive late in our system due to a poor connection of your OBU with the GSM network. If this trip arrives after the last billing period, it will be included and billed on the next bill. The tax statement of Brussels is only available in Dutch and in French as these are the official languages of this region. As you can see on the document, the date of creation is equal to the date on which the payment is due as your bill is already been taken care of since you already paid it. When you are on a pre- payment scheme you did this by topping up your OBU. When you are on a post- payment scheme, the toll is already paid by your credit or fuel card issuer or your Business Partner. In Brussels all roads are tolled. If you want more details about the trips on your tax statement, we recommend you to select the Detailed Trip Statement via the Road User Portal. The total billed amount is split into an infrastructure and an external cost. The infrastructure cost can be used to maintain and improve the road network, while the external cost can be used e.g. to put up sound screens at the highways. 9

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4.3 Fee statement Sofico The fee statement of Sofico, which is created for each vehicle details- OBU- payment method combination, contains all trips on Sofico roads which were processed in our central system in the last 14 days. It is possible that your trips arrive late in our system due to a limited connection of your OBU with the GSM network. If this trip arrives after the last billing period, it will be included and billed on the next bill. The fee statement of Sofico is only available in French as it is the official languages of this region. As you can see on the document, the date of creation is equal to the date on which the payment is due as your bill is already been taken care of since you already paid it. When you are on a pre- payment scheme you did this by topping up your OBU. When you are on a post- payment scheme, the toll is already paid by your credit or fuel card issuer or your Business Partner. The fee statement only contains the usage of the trips made on the Sofico roads. All these roads can be seen on the Viapass website (www.viapass.be). The kilometres driven on non- Sofico roads in Wallonia are not included in the daily usage shown on the fee statement and are not charged. If you want more detail on all your trips made in Wallonia, we recommend you to select the detailed trip statement on the Road User Portal. As Sofico is a private company, a VAT is charged on top of the incurred charges. We recommend you to check with your bookkeeper on how to reclaim this VAT. The total billed amount is not split into an infrastructure and an external cost as Sofico is a private company. 12

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4.4 Recapitulation sheet The recapitulation sheet is created in your preferred language (Dutch, French, English or German) and shows all amounts due per vehicle per region. It is important to know that all the amounts are already paid. When you are on a pre- payment scheme you did this by topping up your OBU. When you are on a post- payment scheme, the toll is already paid by your credit or fuel card issuer or your Business Partner. 14

4.5 Fleet overview The fleet overview is created in your preferred language (Dutch, French, English or German) and shows the total amount you have to pay for all the vehicles registered on your account per recapitulation sheet. 15

4.6 Detailed trip statement The detailed trip statement, which is only available in English, shows all the trips that you made in the last 14 days which have been processed in our system. The usage date is the day on which you drove, while the processing date is the day when your trips were processed in our system. Sometimes, trips are sent to our central system with a delay caused by bad connection of the OBU with the GSM network. In that case, your trips will appear on your next bill. These are the trips of which the usage date was before the processing date. The detailed trip statement contains both the zero tolled as well as the tolled roads. The zero tolled roads in Flanders and Wallonia are marked with Route XXX. In Brussels all roads are tolled. As VAT applies for the charges related to the trips made on the Sofico roads, these trips are indicated with a VAT indicator of 1. If you add up the kilometres of your trips per usage date for Flanders, these will be the same as the kilometres shown on your tax statement of Flanders per usage date. This does not apply for all routes in Wallonia as only the Sofico roads are shown on the fee statement. 16

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5. Printing of billing documents You are always able to print your invoices yourselves by downloading them from the Road User Portal. It is important to note that all your billing documents will be printed and mailed to you if you select this charged service on the Road User Portal. This means that you will receive your tax statement of Flanders, the tax statement of Brussels, the fee statement of Wallonia and the recapitulation sheet in paper format. On top of these documents, the fleet overview and/or the detailed trip statement will also be printed and mailed to you if you have indicated this via the Road User Portal. You receive these printed billing documents for each vehicle details- OBU- payment method combination of that billing period. The printing and mailing of the billing documents is a charged service from Satellic for which the following rates apply: Up to 10 pages: 2 and 0,08 per page Up to 100 pages: 5 and 0,08 per page Up to 200 pages: 10 and 0,08 per page Up to 300 pages: 15 and 0,08 per page. The price per page is therefore fixed to 0,08, and per 100 pages a general fee of 5 is charged. 18