The development of the freight transportation market in Poland opens up significant opportunities for individual entrepreneurs, including foreigners planning to work in this field legally. Opening a sole proprietorship (individual entrepreneurial activity) is the first and mandatory step for those who want to provide transportation services, cooperate with logistics companies, or work directly with clients. At the same time, the registration procedure, choice of activity codes, tax regime, and compliance with industry requirements often pose difficulties, especially for those encountering the Polish system for the first time.
This article sequentially examines the key aspects of opening a sole proprietorship for freight transportation in Poland: from choosing a tax form and registering in the registers to obtaining necessary permits and organizing accounting. The material is intended for those who plan to conduct business professionally and strive to minimize legal and financial risks when entering the Polish transportation services market.
At the first stage, it is important to understand whether you are ready to work as a sole proprietor (sole proprietorship) or whether it is wiser to think about creating a company right away (LLC.). For a beginner carrier working for themselves or with a minimal staff, simple registration as a sole proprietor is usually more advantageous: less bureaucracy, lower accounting service costs, easier withdrawal of funds for personal purposes. However, when planning a fleet of several vehicles, hiring drivers, and working with large clients, it makes sense to consider a limited liability company form to minimize personal risks and separate personal and business assets. It is important to assess the expected turnover, number of trips, and cost structure in advance.
The choice of tax regime for transportation services in Poland should be based on income forecasts, the level of fixed expenses, and the willingness to maintain detailed accounting. In practice, entrepreneurs most often compare the general system with taxation at the rate of 19% (linear tax) and the general scale with a progressive rate 12% / 32%. With regular and stable income, as well as significant expenses for fuel, leasing, repairs, and toll roads, the linear tax often provides a more predictable burden. For preliminary analysis, it is convenient to use a simple table and calculate which model will be more profitable at your level of income and expenses:
| Criterion | Linear tax 19% | Progressive scale |
|---|---|---|
| Expected annual income | Average / high | Low / growing |
| Transportation expenses | High, regular | Moderate |
| Flexibility of rates | Fixed rate | Depends on the level of income |
| Complexity of accounting | Average | Above average |
First, decide on the form of business and activity codes: for international and domestic transport, it is usually chosen sole proprietorship and the corresponding PKD codes are indicated (for example, 49.41Z, 49.42Z). Next, prepare the documents: passport or karta pobytu, PESEL, registration address in Poland, as well as data for the future bank account. Registration is carried out through CEIDG (online via Profil Zaufany or in person at the commune), where you specify the start date of activity, tax form, accounting method, and type of activity. After the entry is made, NIP and REGON are automatically assigned, a notification is sent, and the data is transmitted to ZUS and the tax office.
The next block of steps is related to transport regulations. If necessary, license for road transport will be required. (national or international) is issued, and if flights outside Poland are planned, — an EU license. For heavy vehicles, the appropriate category of rights is selected, a medical examination and psychotests are passed, and the transport is registered and insured (OC, if necessary OCP przewoźnika). Pay special attention to the choice of tax system and accounting for mileage, fuel, toll roads: this simplifies tax calculation and allows for justifying expenses. The basic set of documents and requirements can be structured in a table:
| Stage | What is required | What to pay attention to |
|---|---|---|
| Registration in CEIDG | Documents, PKD, tax form | Correct types of activities and start date |
| Transport license | Financial viability, base for vehicles | Volume of transport and types of routes |
| Driver and vehicle preparation | Category of rights, medical examination, insurance | Compliance with Polish and EU regulations |
After registering the activity, the next step will be the preparation of documents that grant the right to actually go on flights. For flights within Poland, the basic requirement will be obtaining an entry in Central Register and Information on Economic Activity (CEIDG) and assigning the corresponding PKD code (usually 49.41Z or 49.42Z). Next, profiles will be needed in the following instances:
| Type of transport | Main document | Who needs |
|---|---|---|
| Domestic up to 3.5 tons | CEIDG extract + liability insurance | Microbusiness, one vehicle |
| Domestic over 3.5 tons | Transport license within the Republic of Poland | Owner of a heavy vehicle fleet |
| International | EU license + copies of the license for each vehicle | Carriers on EU/EEA routes |
To enter the international market, it will be necessary to arrange European transport license, confirm the presence of financial stability and appoint a transport manager, who has a relevant certificate of competence (świadectwo kompetencji zawodowych). Additionally, it will be necessary to provide:
When concluding contracts with clients, it is important to specify not only rates and delivery times in advance but also the distribution of responsibility for downtime, damage to cargo, and delays in documents. Pay special attention to formulations in two languages (Polish/English) to avoid ambiguities in international transport. It is recommended to use standard contract templates developed with the involvement of a transport law lawyer and to regularly review them in light of changes in legislation and tariff policy. It is useful to implement an internal checklist for reviewing each new contract to avoid missing critical points.
| Type of risk | Management tool | Brief comment |
|---|---|---|
| Cargo damage | Carrier's OC + cargo | A combination of policies minimizes losses |
| Non-payment by the customer | Strict payment terms | Advance, factoring, counterparty verification |
| Penalties and claims | Legal audit of contracts | Prevention of contentious provisions |
| Transport downtime | Business interruption insurance | Compensation for losses from flight cancellations |
In summary, opening a sole proprietorship for freight transportation in Poland requires careful preparation, understanding of legal requirements, and consistent execution of administrative procedures. Clear planning, correct selection of activity codes, knowledge of the tax regime, and compliance with industry standards help minimize risks and ensure stable business operations.
Before making final decisions, it is recommended to additionally consult with an accountant or legal specialist familiar with the specifics of the transport industry in Poland. This will help adapt general recommendations to your specific situation and build the company's further development on a reliable legal and financial basis.
