The development of the freight transportation market in Poland opens up wide opportunities for individual entrepreneurs, including foreigners. At the same time, starting activities as a sole trader (FOP, in Polish law — jednoosobowa działalność gospodarcza) requires strict compliance with legal and tax formalities.
This article breaks down the process of registering an FOP for freight transportation in Poland step by step: from preparing the necessary documents and choosing activity codes to obtaining permits, registering with tax authorities, and selecting a tax form. The material is aimed at those who plan to legally provide freight transportation services in the Polish market and want to minimize risks associated with violations of legal requirements.
Before registering your activity, it is important to determine exactly what you will be doing: only international transport, domestic routes within Poland, or a combined option with forwarding services. This affects the choice of PKD code, which influences possible restrictions, inspections, and licensing requirements. In practice, several main codes are used for freight transportation, which can be combined within one FOP. Pay attention to what services you want to add in the future (warehousing, logistics, small courier deliveries) and include this in the list of activities from the start.
| Option | When it is beneficial | Features |
|---|---|---|
| General system | Low income, many confirmed expenses | Progressive tax, all expenses can be used |
| Linear tax | Stably high income | Fixed rate, beneficial with high profits |
| Leverage | Simple model, minimum documents | Expenses cannot be deducted, the rate depends on the type of services |
To register your activity through CEIDG, prepare your passport, PESEL (if available), Polish residential address, and phone number in advance — they will be needed when filling out the online application. Go to the portal www.biznes.gov.pl, log in through a trusted profile (Profil Zaufany) and select the registration of an individual entrepreneur. At the form-filling stage, indicate PKD codes, related to transportation, choose a tax system and accounting method. Pay special attention to the correct description of the type of activity and the area of service provision — this affects subsequent permits and inspections. For carriers, it is useful to check the data against the bank account in advance to later link it to the business without delays.
| PKD code | Brief description |
|---|---|
| 49.41.Z | Freight transportation by road |
| 52.29.C | Transport servicing and logistics |
After submitting the CEIDG-1 form, check that the tax regime you selected is consistent with the planned turnover and the number of permanent contractors. Carriers often find it convenient the general system considering expenses for fuel, leasing, and repairs, but with low turnover, it may also be suitable lump sum. It is practically recommended to immediately: connect electronic accounting to automate bookkeeping; clarify with the commune whether additional registration of the parking location is required; request from ZUS the optimal type of insurance contributions considering benefits for beginners. After publishing the entry in the register, add data to REGON and NIP if necessary, and then open a separate settlement account, indicating it in the system — this will simplify work with large clients and inspections.
After registering the activity, the next step is to prepare a package of documents that allows you to operate without the risk of fines and transport blockages. First, determine whether you will work only within Poland or plan trips within the EU and beyond — this affects the list of permitting documents and requirements for experience, transport, and financial stability. In most cases, you will need: a license for transport activities, an extract from the register of carriers, confirmation of professional competence (CPC), and for international trips — access to EU community license and, if necessary, permits for entry into third countries.
| Document | For which flights | Where to apply |
|---|---|---|
| Transport license | Domestic and international | Voivodeship Transport Inspectorate |
| CPC (professional competence) | All types of freight transportation | Certified examination centers |
| EU license | Routes within the European Union | Issuing authority of the main license |
| Special permits | ADR, oversized, third countries | Relevant authorities and inspections |
When choosing a cargo vehicle for operating a sole proprietorship in Poland, it is important to consider not only its technical condition but also compliance with Polish and European legislation. A valid technical inspection is mandatory (Technical inspection), registration as a legal entity or individual entrepreneur, as well as the presence of a tachograph and AdBlue system for vehicles subject to Euro 5/Euro 6 environmental standards. Special attention should be paid to payload capacity and driver's license category: for vehicles up to 3.5 tons, category B is sufficient, while for heavier vehicles, category C/CE is required along with compliance with drivers' working and rest time regulations. It is useful to plan the installation of a GPS monitoring system and security elements (locks, alarms) in advance, as this can reduce insurance payouts and simplify control over the routes.
| Type of insurance | Purpose | Recommendation for individual entrepreneurs |
|---|---|---|
| Vehicle insurance | Minimum mandatory protection | Required by law |
| OCP | Protection of cargo and the carrier's reputation | Practically mandatory when working with companies |
| AC | Repair and compensation in case of theft and accidents | Recommended for new and leased cars |
In summary, opening an individual entrepreneur for freight transport in Poland requires careful preparation, knowledge of legal norms, and strict adherence to procedures at every stage — from choosing a tax form to registration in the relevant registers and obtaining necessary permits.
Consistent work with documents, consultations with specialists (accountants, lawyers, tax consultants), as well as timely monitoring of changes in legislation allow minimizing risks and ensuring stable business operations.
A well-structured legal and organizational foundation at the start creates conditions for the further development of a transport company: expanding the fleet, reaching new clients, and increasing competitiveness in the European freight transport market.
