Lump sum in transport and forwarding 2026

Q: Need to determine the rate and VAT?

Oxyok provides JDG accounting in transport from PLN 49 + VAT per month. Write to Paweł or see Oxyok accounting. The material is of a general nature. The rate depends on the actual service, classification and billing model with the customer.

Lump sum for transport and forwarding in 2026: 5.5% for the transport of cargo with rolling stock over 2 tons, classification of services, costs and international VAT.

In transport, you cannot select a lump sum rate based solely on the PKD code 49.41.Z or the name "forwarding" on the invoice. What matters is the service actually performed and its PKWiU classification.

The Act provides for 5.5% for the transport of goods by road vehicles with a capacity of more than 2 tons. Other transport, forwarding, brokerage and logistics services must be classified separately; Depending on the scope, 8.5%, 15% or another rate may apply.

Transport of cargo with rolling stock over 2 tons

The 5.5% rate applies to revenues from service activities in the field of cargo transport using road vehicles with a capacity of more than 2 tons.

The capacity of the rolling stock and the actual nature of transport are important. The permissible total weight of the vehicle, the PKD code or the weight of the shipment itself do not replace the statutory condition.

Vehicles with a load capacity of up to 2 tons

For transport performed with rolling stock that does not meet the condition of over 2 tons, this 5.5% base does not apply. The rate must be determined according to the appropriate classification and catalog of art. 12 of the Act.

In many cases of services not listed in the specific rates, the reference point is 8.5%, but this should not be entered automatically without specifying the service.

Forwarding does not always mean the same

The name "forwarding" may cover various activities:

organizing transport on your own behalf,
mediation between the customer and the carrier,
carrier selection and documentation,
transshipment, storage or logistics,
resale of transport services.

Each model may have a different PKWiU classification. PKD 52.29.Z describes the scope of activity in the register, but does not determine the lump sum rate for a specific income.

If the model is unclear, it is worth obtaining classification information from the Central Statistical Office, and if there is a significant risk, it is worth considering an individual interpretation regarding the tax consequences given the given classification and actual situation.

Costs and profitability of the lump sum payment

On a lump sum basis, you cannot deduct from your income, among other things:

fuel,
leasing and depreciation,
road tolls,
service, tires and insurance,
drivers' salaries,
subcontractor services.

Therefore, the rate of 5.5% of income does not have to be more favorable than 19% of income. The comparison should also take into account health insurance premiums.

Simplified example

The carrier generates PLN 500,000 of revenue from services subject to the 5.5% rate and incurs PLN 350,000 of tax costs.

lump sum before own deductions: PLN 27,500,
scaled or linear income: PLN 150,000.

Further comparison must not end with PIT alone. You need to add the appropriate health insurance premium, social security contributions, tax reliefs and other income.

Employing drivers

A flat-rate employer may employ drivers, but remuneration and contributions financed by the employer do not reduce the lump-sum basis. They remain the company's full cash burn.

Transport service in the EU is not WDT

WDT means intra-Community supply of goods. A Polish carrier providing a transport service does not perform WDT just because it transports goods to another EU country.In the case of a typical B2B service for a taxpayer from another country, the place of supply is determined according to Art. 28b of the VAT Act. The service may be settled by the buyer in his country and included in VAT-EU if it meets the conditions. It is not described as the Polish 0% WDT rate.

For B2C services and specific types of transport, the rules may be different.

Cabotage and cross-trade

Cabotage is domestic transport performed temporarily in a country other than the country of residence of the carrier. Transport from Germany to France is not cabotage in Germany or France - it is transport between two foreign countries, called cross-trade.

Market access rules, operation limits and break periods result from EU transport regulations. They should not be reduced to one slogan "3 operations in 7 days" without checking the preceding transport, country and cooling-off period.

VAT on fuel and fees

The right to deduct VAT depends on:

document and indicated rate,
in connection with taxable activities,
country of VAT calculation,
rules for using the vehicle.

Not every road fee includes 23% of Polish VAT. Foreign VAT is not deducted directly in the Polish JPK_V7. In the case of mixed-use cars, the VAT limitation may also cover fuel and operating expenses.

Sources

Need to determine the rate and VAT?

Oxyok provides JDG accounting in transport - from PLN 49 + VAT per month.

Write to Paweł or see Oxyok accounting.

The material is of a general nature. The rate depends on the actual service, classification and billing model with the customer.