The transport industry is one of the pillars of the Polish economy — and at the same time one of the most demanding in accounting terms. International VAT, drivers' settlements after the Mobility Package, leasing, fuel, road tolls and licences — a transport company generates more tax nuances than many a manufacturing business. In this article we have gathered the key issues every carrier needs to know.

Form of taxation — what to choose in transport?

When setting up a business or at the start of the year, it is worth analysing the available options:

  • Lump sum 5.5% — for the carriage of goods by vehicles with a load capacity above 2 tonnes. The low rate looks attractive, but remember: on the lump sum you cannot deduct costs — and transport is a cost-heavy industry (fuel, leasing and servicing can consume 70–80% of revenue). For smaller vehicles the rate is 8.5%.
  • Flat tax 19% — the most common choice for carriers with high costs and income above the scale threshold.
  • Tax scale — worthwhile at lower incomes (12% up to PLN 120,000, tax-free amount of PLN 30,000) and when you use reliefs. You will find a comparison in Flat tax or tax scale.
  • Limited liability company — with a larger fleet and higher risk it is worth considering moving from sole proprietorship to a company, which protects your private assets.

In practice: the higher your fleet costs, the stronger the argument against the lump sum. Run both options on your own numbers before deciding.

VAT in transport — domestic and international

VAT settlements are the most complex area of a carrier's accounting:

  • Domestic transport — the standard rate of 23%.
  • Intra-EU transport (B2B) — the place of supply is the country where the buyer is established. For an EU customer you issue an invoice without Polish VAT (reverse charge) and report the transaction in the VAT-UE recapitulative statement. VAT-UE registration is required before the first such service.
  • International transport (outside the EU or to/from a third country) — may benefit from the 0% rate, but only with a complete set of documents: the CMR consignment note, customs documents, the invoice. Documentation gaps are the most common reason the 0% rate is challenged during an audit.

On top of that there is foreign VAT on fuel and road tolls incurred in other EU countries — it can be recovered through the VAT-REF procedure, which many carriers forget about, leaving real money on the table.

Drivers after the Mobility Package

Since the Mobility Package came into force, a driver in international transport is not on a business trip — so you cannot pay them classic per diems and lodging allowances. Special rules apply instead: part of the salary of a driver performing international carriage is exempt from ZUS contributions and the PIT advance under the conditions set out in the act on the posting of drivers. In practice this means:

  • the need for precise records of days worked abroad (based on tachograph data),
  • calculating pay taking into account the sectoral wages of the countries the drivers travel through,
  • monthly reporting in the posting systems (IMI).

This is an area where do-it-yourself payroll easily ends in mistakes — correcting several months of payrolls retroactively is a nightmare. If you are only planning your first employed driver, read our guide on hiring your first employee.

Costs of a transport company

In a cost-heavy industry, correctly recognising expenses translates directly into tax. The key categories:

  • Heavy goods vehicles — full VAT deduction and 100% of costs without the limits applicable to passenger cars. Leasing remains the most popular way of financing a fleet.
  • Passenger cars (e.g. vans up to 3.5 t, service cars) — here the typical passenger-car limits apply; details in A car in the company.
  • Fuel, AdBlue, servicing, tyres, OC/AC/OCP insurance — standard tax-deductible costs.
  • Road tolls (e-TOLL, foreign toll systems, vignettes), parking and ferry fees.
  • Licences and permits — the Community licence, the certificate of professional competence, financial standing security.
  • Per diems for drivers in domestic transport — here business trips still work under the classic rules.

You will find a full list of typical expenses in What can you count as business expenses.

KSeF and record-keeping obligations from 2026

The year 2026 brings carriers an invoicing revolution: the mandatory KSeF covers the largest companies from 1 February 2026 and all other taxpayers from 1 April 2026. For transport this means adapting TMS and invoicing systems — including handling invoices with attachments (route specifications, orders). It is worth generating a KSeF certificate now and testing e-invoicing.

Then there are the standard obligations: the monthly JPK_V7, drivers' working time records, archiving tachograph data (56 days in the vehicle, one year in the company) and the deadlines from the entrepreneur's calendar.

What to watch out for — the most common carrier mistakes

  • The 0% rate without a complete set of documents — a missing CMR or customs document during an audit means additional VAT assessed with interest.
  • Per diems instead of salary for international drivers — after the Mobility Package this is a straight road to a dispute with ZUS.
  • Not recovering foreign VAT — the VAT-REF procedure requires an application by the end of September for the previous year.
  • A lump sum chosen without calculations — with high fleet costs, 5.5% of revenue can be more than 19% of income.

Accounting that knows the TSL industry

Transport is a specific combination of international VAT, complex drivers' payroll and intensive documentation. An accounting office that knows the industry can not only settle your company correctly, but also point out real savings — from VAT-REF to the optimal form of taxation. Contact LinTax — we work with transport companies and will be happy to help yours too.