The development of the freight transportation market in Poland opens up wide opportunities for individual entrepreneurs, including citizens of Ukraine and other countries planning to operate in the logistics sector. One of the most convenient organizational and legal forms for starting a business is the registration of a sole proprietor (FOP, Polish equivalent – jednoosobowa działalność gospodarcza).
Issues related to choosing the activity code, preparing documents, registering in the relevant registers, and obtaining permits often pose difficulties for novice carriers. This article offers a step-by-step guide to opening an FOP for freight transportation in Poland, focusing on key legal and administrative aspects of the process.
Before submitting documents, it is important for the entrepreneur to determine the optimal registration format and list of codes. PKD-codes. For individual activities in the transportation sector, the form is usually chosen. sole proprietorship - it is easy to manage, clear in terms of taxation, and well-suited for both starting and scaling a fleet. At this stage, it is worth assessing the expected volumes of transportation, the number of vehicles, working with foreign clients, and the method of taxation to understand the requirements for accounting, reporting, and supporting documents in advance. It is also useful to analyze whether you will work directly with clients or through freight exchanges - this affects the contractual basis and financial risks.
It is equally important to correctly define the types of activities to avoid problems when obtaining licenses and during inspections. The main decisions and focuses can be conditionally divided as follows:
| PKD code | Description | When to choose |
|---|---|---|
| 49.41.Z | Freight transportation within the country | Work only within Poland |
| 49.42.Z | International freight transportation | Flights to the EU and beyond |
| 52.29.C | Transport and forwarding services | Transportation planning for clients |
The first option is a personal visit to municipal office at your place of residence. You will need a valid passport, PESEL and an address of residence in Poland. During the appointment, you fill out the CEIDG-1 application (it can be printed and filled out at home in advance), where you indicate: entrepreneur's details, selected codes PKD for freight transportation, tax form, accounting method, and bank account number (if available). The employee checks the data, registers the application in the system, and automatically forwards it to ZUS and the tax office. You receive a confirmation of registration in the registry, after which you can order a stamp, open a current account, and conclude the first contracts.
| Parameter | municipal office | ePUAP |
|---|---|---|
| Personal presence | Mandatory | Not required |
| Signature | Handwritten | Trusted profile |
| Convenience for non-residents | Above with language support | Above with confident command of Polish |
Online registration through the platform ePUAP suitable for those who have already registered trusted profile. After authorization, you fill out the electronic form CEIDG‑1, choose the type of activity (for example, PKD 49.41Z — road freight transport), specify the tax office, VAT payer status (if you plan international transport and work with VAT payer contractors) and submit the application, signing it with an electronic signature. The data is automatically sent to CEIDG, ZUS, and KAS, and confirmation arrives in the electronic mailbox on ePUAP. This format allows for quick changes to the address, types of activities, or tax form without visiting offices, which is especially convenient for drivers who are constantly on the road.
To operate in the domestic market of Poland, an entrepreneur only needs to register the activity under the code PKD 49.41Z and obtain the corresponding registration in CEIDG, However, when using vehicles with a permissible weight of over 3.5 tons, a license for road transport will be required.. It is important to comply with the requirements for reputation, professional competence, and financial stability – without confirmation of these criteria at the transport supervision inspection, obtaining a permit is impossible. Insurance contracts, correctly executed documents for transport and storage, and compliance with labor legislation and working hours when hiring drivers are also mandatory.
| Type of transport | Main document | Key condition |
|---|---|---|
| Domestic | License for krajowy transport drogowy | Transport > 3.5 tons and registration of individual entrepreneurs |
| International | License na międzynarodowy transport drogowy | CPC and proven financial stability |
| Light-duty vehicles (up to 3.5 tons) | Registration in CEIDG, PKD 49.41Z | Compliance with tachograph and insurance regulations |
Polish legislation offers several modes of taxation for entrepreneurs in the transportation sector: from simplified (ryczałt) to general (zasady ogólne) и linear tax (podatek liniowy). The choice depends on the structure of expenses, planned turnover, and the presence of employees. With a significant share of costs for fuel, leasing, repairs, and toll roads, the regime that allows full accounting of expenses is usually more advantageous, while with low cost and stable loading — a fixed percentage of revenue. It is important to model 2-3 tax scenarios in advance, taking into account seasonality, depreciation of vehicles, and possible fleet expansion.
| Criterion | Simplified mode | Expense accounting |
|---|---|---|
| Administration | Minimum | More complex |
| Documents | Revenue confirmation | Complete package for each expense |
| Benefit with high costs | Limited | Often more profitable |
In summary, opening a sole proprietorship for freight transportation in Poland requires careful preparation, knowledge of the regulatory framework, and consistent execution of all stages — from choosing a tax form to obtaining necessary permits and registration in relevant registers.
Timely document processing, compliance with licensing requirements, and consideration of the specifics of transport legislation allow minimizing risks, optimizing expenses, and building a sustainable business model in the Polish market.
If in doubt, it is advisable to consult an accountant or lawyer specializing in transport and the work of foreigners in Poland. This will help avoid typical mistakes at the start and focus on business development in the freight transportation sector.
