Two things decide which documents a goods carrier needs: the gross vehicle weight and whether the transport operations go outside Poland. A carrier operating solely within the country with vehicles up to 3.5 tonnes does not need a transport permit — an entry in CEIDG or the KRS is enough. Heavier vehicles, and abroad vehicles above 2.5 tonnes, require a permit to pursue the occupation of road haulage operator, and for international transport additionally a Community licence.
Which authorisations are needed — decision table
The framework is set by the Road Transport Act (consolidated text, Journal of Laws 2025 item 1490), which in many places refers to EU regulations.
| Type of transport | Vehicles | Required authorisations |
|---|---|---|
| Domestic only, for hire or reward | up to 3.5 t | No transport permit; business entry in the register |
| Domestic, for hire or reward | above 3.5 t | Permit to pursue the occupation of road haulage operator |
| International in the EU | above 2.5 t up to 3.5 t | Permit and Community licence |
| International in the EU | above 3.5 t | Permit and Community licence |
| Any | up to 2.5 t | The Act's provisions do not apply to the carriage of goods |
| Arranging transport without own fleet (freight forwarding) | not applicable | Licence for intermediation in the carriage of goods |
Beware of the mixed-profile trap: the exemption for vehicles up to 3.5 tonnes works only when the entrepreneur exclusively performs domestic transport. A single run with a 3.2 t van to Germany means the permit and the Community licence are needed.
Conditions for obtaining the permit
The permit is issued by the starost competent for the company's seat (for JDG — for the fixed place of business entered in CEIDG). If the entrepreneur immediately applies for a Community licence and has not filed an application with the starost, the permit may be issued by the Chief Inspector of Road Transport, who is also the only body issuing the Community licence. The permit is granted for an indefinite period. EU regulations require four conditions to be met:
- Real seat and base. The operating base in Poland must have parking spaces for at least 1/3 of the declared vehicles; with one or two vehicles one space is enough.
- Good repute. The entrepreneur and the transport manager cannot have been convicted of specified offences, including against road safety, economic activity or fiscal offences.
- Financial standing. Capital and reserves of at least EUR 9,000 for the first vehicle and EUR 5,000 for each subsequent vehicle heavier than 3.5 t. For vehicles from 2.5 to 3.5 t in international transport, the threshold is EUR 1,800 for the first vehicle and EUR 900 for each subsequent one.
- Professional competence. The transport manager must hold a certificate of professional competence obtained after an examination. This may be the owner themselves or an employed or contracted manager.
Order of actions when setting up the company
- Choice of legal form. JDG is simplest for one or two vehicles. With a larger fleet, leasing loans and the risk of compensation for cargo, a sp. z o.o. (limited liability company) is more often chosen, as it limits liability by private assets.
- Registration with PKD code 49.41.Z (road transport of goods) and possibly codes for warehousing or forwarding services.
- Certificate of competence — the exam is worth planning in advance, because without the certificate the application for a permit will not go through.
- Base and vehicles — a lease contract for the yard or title to the real estate, legal title to the vehicles (ownership, leasing, rent).
- Financial documents — financial statements or other evidence, e.g. funds in an account, a bank guarantee or ownership of real estate.
- Application for the permit and Community licence — filed on paper or electronically, with a list of vehicles.
- Drivers — medical and psychological examinations, initial qualification or periodic training, and when working abroad also posting rules.
- Insurance — compulsory motor liability insurance for each vehicle and, in practice required by principals, carrier's liability insurance for cargo.
Carrier's taxes in a nutshell
- Ryczałt. Revenue from the transport of cargo by vehicles with a load capacity above 2 tonnes is taxed at 5.5%. For lighter vehicles the rate must be set individually. Ryczałt does not allow deducting the costs of fuel, leasing and repairs, so with high costs the flat tax or the tax scale is more often worthwhile.
- VAT. Transport within the country is taxed at 23%. For a service to a company from another EU country, the place of supply is as a rule the buyer's seat, so the invoice is without Polish VAT and the client settles the tax. Before the first such service, VAT-UE registration is needed.
- Cash register usually does not apply to the carriage of goods for companies, because the clients are entrepreneurs.
A comparison of forms of taxation in the context of ryczałt rates is contained in the article on ryczałt (lump-sum tax on recorded revenue), and the choice of codes — in the guide how to choose PKD codes.
Example: from one van to a fleet
Mr Tomasz starts in 2026 with one van of 3.5 t gross weight and courier runs within the voivodeship. He registers a JDG and may immediately start driving — no permit is needed. After six months he receives an offer for regular runs to the Czech Republic. Before accepting the first order he must obtain a certificate of competence (or hire a person who has one), show EUR 1,800 of capital per vehicle, provide a parking space and obtain the permit and the Community licence. When in the following year he buys a tractor unit, the total financial requirement will rise to EUR 9,900 (EUR 9,000 for the first vehicle and EUR 900 for the van as an additional vehicle up to 3.5 t), and with a load capacity above 2 tonnes the ryczałt calculation will also change.
Typical mistakes at the start
- Accepting an international order with a van up to 3.5 t without a permit and licence.
- Buying vehicles before checking the base and financial standing.
- Running forwarding without a licence for intermediation in the carriage of goods.
- Choosing ryczałt without calculating the costs of fuel and leasing.
- Lack of VAT-UE registration before a service for a foreign principal.
How Good Balance can help
We will register a transport company in the appropriate form, select PKD codes and the form of taxation, and prepare the financial documents needed for the permit application. The details of setting up a company are described in the service company registration, and when starting as a natural person — sole proprietorship registration.