The transport company deals with the carriage of goods by motor vehicles (including sets of vehicles consisting of a motor vehicle and a trailer or semi-trailer). As part of road transport, the entrepreneur may also provide intermediary services in the transport of goods. Licenses or permits in principle do not apply only to road transport carried out with motor vehicles or combinations of vehicles with a maximum permissible weight not exceeding 3.5 tonnes in road transport of goods and non-commercial road transport of goods. In another situation, the entrepreneur must meet certain conditions.
Entrepreneurs who are wondering how to open a transport company should first of all know that the activity in the field of goods transport services as well as in the field of mediation in the transport of goods are regulated activities. This means that their performance requires meeting certain conditions and obtaining appropriate permits or licenses.
Future owners of a transport company can not be convicted by a valid court sentence for intentional offenses:
- penal fiscal,
- against the safety of communication, property, economic turnover, credibility of documents, environmental protection (meaning they must have a good reputation).
In addition, they also can not be banned from carrying out economic activities in the field of road transport.
Below are the conditions that an entrepreneur must fulfill in order to set up a transport company. An entrepreneur should:
- have a permanent and real seat,
- hold a certificate of professional competence,
- obtain a permit to pursue the occupation of road transport operator,
- obtain a Community license or a license to perform road transport in the intermediation of the carriage of goods (depending on the location of services),
- have a financial capacity that will ensure liquidity in running a transport company.
In a situation where an entrepreneur wants to provide services only in the intermediation of the carriage of goods, he must also obtain the appropriate license and certificate of professional competence.
The entrepreneur must decide on the form of taxation of the transport company – can choose from taxation on general terms, a flat tax and a lump sum on registered income. Taxation of the transport company’s business with a tax card is not possible.
The general principles may be profitable if the entrepreneur does not anticipate exceeding the first threshold of the scale, ie PLN 85 528 of income. Then it pays a tax of 18%, while if it exceeds the aforementioned amount, the amount of tax increases to 32%. However, when settling on general principles, the entrepreneur has the right to use the concessions provided for in the Act.
The flat tax deprives such privileges, however, it guarantees a fixed taxation of 19%.
In the case of a lump sum, transport of goods is subject to a 5.5% tax rate, however, the taxpayer taxes his income (without deducting them for costs).
How to open a transport company – with VAT or without VAT
If the entrepreneur does not plan to exceed the turnover in the amount of PLN 150,000 in the tax year, he may use the subjective exemption from VAT.
After exceeding the above limit, you will be required to register as a VAT payer on VAT-R print. To remain an active VAT payer, it is also worth considering if the service recipients will be companies. Most of them are VAT taxpayers who care about the possibility of deducting VAT.
Corporate account of a transport company.
An entrepreneur with a company account is obliged to inform the competent tax office and the Social Insurance Institution about it. However, the regulations do not explicitly require the entrepreneur to set up a separate company account. If he wants, he can use his private account – but he must be the sole owner.
