Volkswagen Truck & Bus Indústria e Comércio de Veículos Ltda., is a Brazilian commercial vehicle manufacturing company based in Resende, Brazil and a subsidiary of Traton. It manufactures heavy trucks and buses under the Volkswagen marque.

Resende is a municipality located in the Brazilian state of Rio de Janeiro. The population is 132,312 in an area of 1094 km2. Resendense refers to people or things that come from or inhabit Resende. It is the oldest town in this region, which has boundaries with the state of São Paulo and Minas Gerais. It is an important industrial, automotive, metallurgical, and tourist center, and headquarters of the world's second-largest military complex, the Academia Militar das Agulhas Negras (AMAN). Resende is of national importance and houses the Nuclear Fuel Factory complex of the "Indústrias Nucleares" of Brasil, the only one able to enrich uranium. Resende's automotive area holds MAN Latin America, the biggest truck and bus factory of Brazil, limited to PSA Peugeot Citroën and Michelin.