Services for this group
Our focus
Sectors in this group
- Haulage companies
- Freight forwarders
- Taxi drivers
VAT on cross-border journeys
Transport services for businesses elsewhere in the EU are taxed in the customer’s country. You need the customer’s verified VAT identification number and the turnover goes into the EC sales list.
Vehicles and private use
Logbook or the one per cent rule. Each has its advantages and drawbacks.
Payroll with subsistence allowances
Meal and overnight allowances stay tax free for the driver as long as the periods away from home are documented.
Tolls, fuel and repairs
Recorded as they arise, so that the input VAT on fuel cards and garage invoices is recovered in full.
Cash handling in the taxi trade
Cash takings fall under the cash register regulations.
Depreciation of the fleet
Useful lives, payments on account for new vehicles and the disposal of older units in the annual accounts.
Common questions
Questions we hear often
Do I charge German VAT on a run to Poland?
For carriage on behalf of a business elsewhere in the EU, usually not. The customer accounts for the tax in their own country. The exemption requires a valid VAT identification number.
How do I evidence the drivers’ allowances?
Through the periods of absence. If route plans or digital tachograph data exist, the evidence is already there.
Is a logbook worth the effort?
With heavy business use and an expensive vehicle, almost always. With an older vehicle and a low list price, less often.
Who else we work for
Trades and constructionInterim invoices, construction withholding tax and materials paid up front. Sequence shapes cash flow.
Hospitality and personal servicesWhere cash crosses the counter daily, the tax office pays particular attention to the till and to cost of sales.
Doctors and health professionsMedical treatment is VAT exempt. For reports, self-pay services and letting, it depends on the case.Request an engagement
Let us get to know each other
Write briefly what the matter is. The questionnaire takes a few minutes and your answers go straight to Marek Hejzel. We then arrange a first meeting, at the practice or by phone.
