Is this illegal use of digicard?

Mooping:
I know that this would be frowned upon by a company but is it illegal?

Two drivers begin work at say 6am. One of them (Driver 1) has something he would like to do before going into work and therefore the other driver (Driver 2) arranges with him that he will put the card of Driver 1 into a work vehicle to give the impression that both had started work at 6 am. OK. Is it illegal?

Do you really need to ask? Need to examine your values if you think that’s anything but wrong.

Yeah it is. Falsifying tacho records, fraud and theft. If the employer found out I’d expect both to get sacked for gross misconduct.