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Poland

EU memberCurrency: PLN

Poland is the EU's largest road-freight nation and a classic low-cost base for east–west European transport.

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Register the company

  • Choose a form: sole trader (JDG, registered free via CEIDG) or limited company (Sp. z o.o., min share capital 5,000 PLN, via KRS).
  • Obtain the road-transport permit (zezwolenie na wykonywanie zawodu przewoźnika) and Community Licence from GITD through its online portal.

Carrier licence (Community Licence)

  • EU Community Licence under Regulations (EC) 1071/2009 & 1072/2009, required for hire-or-reward haulage > 3.5t (and ≥ 2.5t in international transport since 2022).
  • Granted once the company meets four conditions: stable establishment, good repute, financial standing, and a transport manager holding the CPC.
  • Certified copies are issued per vehicle and must be carried on board.

Certificate of Professional Competence

  • A designated transport manager must hold the Certificate of Professional Competence (CPC) — pass the national exam or hold an exempting diploma/experience.
  • One transport manager can manage the fleet (subject to a maximum number of vehicles and being genuinely linked to the company).

Financial standing

  • Proof of financial standing: €9,000 for the first vehicle and €5,000 for each additional vehicle (> 3.5t).
  • For vans 2.5–3.5t in international transport: €1,800 first vehicle, €900 each additional.
  • Shown via annual accounts, a bank guarantee or insurance.

Taxes & VAT

  • CIT 19% (9% reduced rate for small taxpayers). VAT (PTU) standard 23%.
  • Diesel VAT is fully deductible for carriers; fuel excise applies.

Drivers & social charges

  • ZUS employer social contributions add roughly 20% on top of gross pay.
  • National minimum wage applies; posting rules apply for drivers operating in the west.

Insurance

  • OC — compulsory motor third-party liability.
  • AC — optional own-damage (autocasco).
  • OCP — carrier's liability for the goods.
  • CMR — international cargo liability.

Tolls

  • e-TOLL electronic toll on motorways and expressways for vehicles > 3.5t.
  • Charged per km by category; on-board unit or app required.

Cabotage

  • After an incoming international delivery: up to 3 cabotage operations within 7 days in the host country.
  • Then a 4-day cooling-off period before further cabotage with the same vehicle in that country (EU Mobility Package).
  • Carry proof (CMR) of the incoming international load and each cabotage leg.

Driving & rest rules

  • Regulation (EC) 561/2006: max 9h daily driving (10h twice a week); 56h weekly and 90h per fortnight.
  • 45-min break after 4.5h of driving; 11h daily rest (reducible to 9h, max 3×/week); 45h weekly rest.
  • Digital tachograph mandatory; the EU Mobility Package adds return-home and posting rules.

Country specifics

  • GITD licence is fully online; good repute checks on the company and transport manager.
  • Strong second-hand truck market and dense logistics network.

General guidance for beginners — rules and figures change. Always verify with official sources and a local advisor. Not legal, tax or accounting advice.