Accounting for a transport company in Poland – a complete guide
The transport industry, which constitutes one of the pillars of both the Polish and international economy, is characterised by a high level of operational complexity and a strong dependency on legal regulations – particularly in the areas of taxation, HR, and finance. In such a dynamic and highly regulated business environment, well-managed accounting is not merely a legal obligation but a strategic management tool.
Accounting in a transport company requires not only familiarity with general accounting principles, but also a deep understanding of the specific realities of the industry – from vehicle operating costs and driver working time settlements to multi-currency invoicing and VAT refunds across various jurisdictions. This is especially important for companies engaged in international transport, which must navigate overlapping regulations in several countries simultaneously.
In this article, we will take a closer look at the key components of effective accounting in transport companies, how to optimise financial processes, and why working with a specialised accounting office may prove to be a critical success factor in this demanding industry.
In this article:
What does accounting for a transport company include?
Accounting for a transport company in Poland involves much more than recording invoices and calculating taxes. It is a comprehensive process that must account for the specifics of operational activity, applicable legal regulations, and a multidimensional view of costs and revenues. Below are the core areas that constitute effective and legally compliant accounting for transport companies.
Vehicle operating costs
One of the largest cost segments in the transport industry is related to vehicle operation. The most frequently recorded cost items include:
- fuel expenses,
- toll charges (e.g. viaTOLL, e-TOLL),
- technical servicing and repairs,
- spare parts,
- depreciation of transport assets.
Accurate classification and allocation of these costs ensures both regulatory compliance and enables profitability analysis of the fleet and investment planning.
Driver travel and settlement of expenses
Transport companies are required to settle domestic and international travel expenses for their drivers in accordance with applicable rates for per diems, overnight allowances, and other entitlements. Correct recording of these costs affects not only tax liabilities, but also social security contributions (ZUS) in Poland.
VAT, excise duty, and international tax settlements
Transport – especially international transport – involves VAT settlements across different EU countries, and in some cases, excise duty obligations. A thorough understanding of the tax regulations in each relevant jurisdiction is crucial, as is the ongoing verification of transport documentation, such as CMR consignment notes, invoices, and delivery waybills.
Working time records and cost allocation
In line with EU regulations, every transport company is required to maintain precise records of drivers’ working time. Data from tachographs should be integrated with accounting systems to enable reporting of costs assigned to specific employees and vehicles. This not only ensures compliance with legal obligations, but also allows for the analysis of the efficiency of individual operational units.
Foreign VAT refund
Reclaiming foreign VAT is one of the key elements of cost optimisation in international transport. This particularly applies to expenses incurred outside of Poland, such as fuel, vehicle servicing, or toll charges. The success of the refund process depends on the completeness of documentation and understanding of local procedures and deadlines.
Cost optimisation in transport operations
Well-managed accounting enables the analysis of profitability across individual routes, clients, and types of transport services. This provides the basis for implementing cost strategies based on real data, and helps identify areas where margins can be improved or losses reduced.
Documentation management and relations with Polish authorities
Accounting in the transport sector also involves full administrative handling of transport documentation. This includes preparing documents for ZUS, the Polish tax authorities, the Road Transport Inspection (ITD), and representing the company before public administration bodies. Professional handling of this area significantly reduces the risk of sanctions and improves communication with government institutions.
Accounting method – full or simplified?
The form of accounting depends on the scale of operations and the legal structure of the business. For larger companies and capital companies, full accounting is mandatory, allowing for detailed financial analysis and operational control. Smaller entities may use simplified accounting (KPiR – revenue and expense ledger), though this comes with a more limited scope of financial analysis.
How to manage accounting effectively in a transport company in Poland?
Effective accounting in a Polish transport company is not just about regulatory compliance – it is a strategic tool supporting financial management, cost optimisation, and fleet operations control. In a landscape marked by dynamic legal changes, international activity, and high operating costs, transport companies must adopt a systematic, process-based approach to accounting.
Below are the most important elements of effective accounting for transport companies – from document organisation to support from specialised accounting offices.
Organising financial and transport documentation
The foundation of any well-functioning accounting system is the systematic organisation of documents. In the transport sector, this includes:
- invoices for fuel, spare parts, servicing, and toll charges,
- receipts related to vehicle operations and driver travel,
- expense records assigned to specific vehicles and routes,
- transport documents (e.g. CMR consignment notes, transport orders, delivery confirmations),
- tachograph reports and records of drivers’ working time.
Maintaining order and completeness in documentation is essential not only for tax reporting, but also in the event of inspections by ZUS, the Polish tax office, or the Road Transport Inspection.
Accounting software dedicated to transport companies
Modern financial management in the Polish transport sector requires the implementation of appropriate accounting software. Specialised systems not only automate many processes, but also enable:
- integration of data from GPS and tachographs,
- generation of cost reports for individual vehicles and drivers,
- management of business trips and per diem settlements,
- monitoring of payments and receivables,
- preparation of data for foreign VAT refund applications.
Choosing the right digital solution is an investment in financial security and savings in time and resources.
The role of a specialised accounting office
Due to the complexity of regulations and the operational specifics of the TSL sector in Poland, cooperation with an accounting office specialising in transport companies is a strategic element of effective financial management.
Such a partner not only understands the operational reality of transport enterprises, but also actively advises on tax and cost optimisation. Ongoing settlements with ZUS, the Polish tax authorities, or foreign institutions are handled on time and in accordance with current legislation.
Specialist accounting offices also provide support in the process of reclaiming VAT from EU countries, and prepare their clients for audits and official inspections. This experience provides a competitive advantage – it reduces the risk of accounting errors, shortens response time to regulatory changes, and ensures a stable advisory base in crisis situations.
The importance of up-to-date knowledge and flexibility in response to legal changes
The transport industry is subject to constant legislative changes – both at the national level in Poland and across the European Union. Regulations governing drivers’ working time, posting rules, VAT and excise tax rates are regularly updated, requiring transport companies to remain highly adaptable.
Effective accounting therefore requires continuous monitoring of legal updates, adjustment of internal procedures, and regular training for staff responsible for documentation and settlements.
It is also essential to use tax advisory services and benefit from expert support from professionals specialising in the transport sector. Only companies that demonstrate flexibility and implement up-to-date knowledge in practice are able to maintain full operational compliance and minimise the risk of financial sanctions. As a result, accounting becomes not only an administrative formality, but also a real management tool for identifying and anticipating legal and financial risks.
Why use professional accounting services in the Polish transport industry?
In the transport sector, where day-to-day operations involve constantly evolving regulations and settlements across various jurisdictions, the decision to outsource accounting to a specialised business partner becomes not just a convenience, but a necessity. Professional accounting services for Polish transport companies offer not just formal compliance, but tangible strategic and financial benefits.
Time savings and reduced risk of errors
Managing accounting internally within a transport company means continuously monitoring legal changes, accurately documenting all expenses and driver travel, and ensuring the correctness of both domestic and international tax settlements.
Working with an experienced accounting office significantly reduces the time required for these processes, relieving the burden on the business owner or internal administrative team.
Automated reporting, on-time tax filings, and support with audit preparation all contribute to minimising the risk of costly errors, which could otherwise result in financial penalties.
Access to expert knowledge – taxation and transport law in Poland
Professional accounting for companies in the TSL sector (Transport – Shipping – Logistics) in Poland is much more than just processing invoices. It is, above all, access to experts who are fluent in transport law, tax regulations, and international settlement rules.
These specialists not only ensure the accuracy of ongoing accounting processes but also identify risk areas and support the implementation of solutions compliant with rapidly changing Polish and EU legal frameworks.
Financial optimisation opportunities
One of the key benefits of working with a specialised accounting office is the ability to identify and implement cost-optimisation strategies.
By analysing the profitability of individual transport orders, assigning costs to specific vehicles and drivers, and utilising available tax relief mechanisms, Polish transport companies can achieve real financial savings and improve cash flow.
As a result, professional accounting becomes part of the financial strategy, not merely an administrative function.
Foreign VAT refunds, audits, inspections – professional support
International transport comes with the possibility of reclaiming VAT paid in other EU countries. To make these procedures effective, it is essential to understand the documentation requirements in each country and to be proficient in communicating with foreign tax administrations.
Professional accounting offices in Poland not only prepare the refund applications, but also monitor the progress of proceedings, and respond to queries or rejections. Furthermore, in the event of an audit or tax inspection, businesses receive full substantive support and representation before public institutions, significantly increasing operational comfort and legal security.
Professional accounting services for Polish transport companies should be seen not as a cost, but as an investment in stability, efficiency, and business development. It is a solution that combines full compliance with practical day-to-day business support.
Summary and recommendations
Accounting in a Polish transport company is far more than a legal obligation. It is a comprehensive process that includes operational cost control, international tax settlements, tax optimisation, and constant adaptation to the changing legal and fiscal environment.
Due to the specific nature of the TSL sector, effective accounting management requires precision, experience, and support from experts who understand the practical realities of working in both domestic and international transport.
Properly organised documentation, dedicated accounting software, and cooperation with a specialised accounting office are the key elements that ensure financial and operational security.
Additionally, access to foreign VAT refunds, professional audit preparation, and tax consultancy represent an invaluable added value – particularly for dynamically developing transport companies in Poland.
For smaller transport businesses just starting out, simplified accounting (KPiR) may be sufficient, provided there is regular consultation with a tax advisor. However, larger companies operating internationally and managing vehicle fleets and driver teams should seriously consider full-service accounting provided by an external office specialised in the TSL sector.
Investing in professional accounting services means investing in growth – allowing business owners to focus on core operations, while minimising risk and maximising operational efficiency.
If you have any questions regarding this topic or if you are in need for any additional information – please do not hesitate to contact us:
CUSTOMER RELATIONSHIPS DEPARTMENT
ELŻBIETA
NARON-GROCHALSKA
Head of Customer Relationships
Department / Senior Manager
getsix® Group
***
