The dissipation occurring below a moving tire in steady-state conditions in contact with a viscoelastic pavement is expressed using two different reference frames: a fixed observer attached to the pavement and a moving observer attached to the pavement–tire contact surface. The first approach is commonly referred to as dissipation-induced pavement–vehicle interaction (PVI), the second as deflection-induced PVI. Based on the principle of frame independence, it is shown that both approaches are strictly equal, from a thermodynamic point of view, and thus predict the same amount of dissipated energy. This equivalence is illustrated through application to two pavement systems: a viscoelastic beam and a viscoelastic plate both resting on an elastic foundation. The amount of dissipated energy in the pavement structure needs to be supplied by the vehicle to maintain constant speed, thus contributing to the rolling resistance, associated excess fuel consumption, and greenhouse gas emissions. The model here proposed can be used to quantify the dissipated energy and contribute to the development of engineering methods for the sustainable design of pavements.