Business Trip of a Transport Company Owner – How to Settle It in 2026?

Owner as a Driver – What You Need to Know

In the context of the owner’s business trip, it is important to remember that the entrepreneur can combine the roles of owner and driver. If they personally carry out transport, their trip is professional and subject to the same regulations as an employed driver’s work. This applies both to formal requirements and to record-keeping and liability rules. The form of business activity does not exempt from industry or tax obligations, including proper settlement of trip costs.

When Can the Owner Drive the Vehicle?

The owner can drive the vehicle in two situations:

1. Performing transport within the scope of transport business – acting as a professional driver and meeting all licensing requirements.
2. Transporting company tools or materials for own needs.

Even occasional transport requires compliance with driver working time regulations.

Required Qualifications and Licenses

The entrepreneur driving the vehicle must have:

• A driving license of the appropriate category;
• Valid medical and psychological examinations;
• Completed periodic training;
• Initial or accelerated qualification.

Depending on the type of transport, a national or international license or a certificate for own-use transport is required. A license is not needed for private, incidental transport of the owner’s own goods if it is non-commercial.

Does the Owner Have to Comply with Working Time Regulations?

The owner-driver is subject to Regulation 561/2006/EC and the Driver Working Time Act. This means respecting driving time limits, mandatory breaks, and minimum rest periods.

Therefore, the transport company owner must keep working time records. Documentation may be in the form of tachograph charts, digital tachograph printouts, or other documents confirming driver working time. The entrepreneur should keep records for two years.

Importantly, the owner bears double responsibility – as a driver and as an entrepreneur. Violations may result in higher administrative and financial penalties than for employees.

Working Time Records and Formal Obligations

Proper working time records are a key obligation in a transport company, especially when the business trip involves the owner as a driver. This documentation is important not only for industry compliance but also for tax purposes—it affects cost settlements, including potential trip expenses.

Obligation to Keep Working Time Records

According to the Driver Working Time Act, an entrepreneur performing road transport—including in sole proprietorship—must keep working time records. This includes not only driving but also other activities such as loading, unloading, or administrative tasks.

Records may be kept on paper or electronically and should accurately reflect actual working time, which is important during inspections and to determine whether the trip qualifies as official business travel.

Who Keeps Records for External Contracts?

Responsibility depends on the cooperation form:

• Employment contract – records kept by the employer;
• Civil law contract – records kept by the entity ordering the service;
• Self-employment – entrepreneur keeps records independently.

In case of contracts, parties should agree on how to confirm hours worked. If not agreed, the contractor provides working time information before salary payment.

How Long to Keep Driver Working Time Documentation?

Since 2022, retention periods have been extended:

• Employment contract – records kept for 10 years from the end of the year the employment ended;
• Self-employment – 2 years suffice;
• Civil law contracts – 3 years from the due date of payment.

Failure to keep proper working time records may result in inspection and fines up to PLN 30,000. Therefore, reliable documentation is an element of the entrepreneur’s legal and financial security.

Settling Domestic and Foreign Per Diems

Proper settlement of driver working time, including business trips, is a key element of safe tax optimization, especially for the transport company owner’s delegation. Both domestic and foreign business trips are subject to specific rules regarding per diem calculation and cost recognition for tax purposes.

Foreign Business Trip of the Company Owner – How to Determine Per Diem?

Foreign per diem depends on the destination country and is defined in separate regulations. For example: Germany – 49 euros, Ukraine – 41 euros, United Kingdom – 45 GBP. This means foreign trip costs must be analyzed individually, considering the rates applicable to each country.

Trip time for foreign travel is counted as:

• Land transport – from border crossing;
• Air transport – from takeoff at the last Polish airport;
• Sea transport – from departure from the last domestic port.

Per diem rules are:

• Up to 8 hours – 1/3 of per diem;
• 8 to 12 hours – 50%;
• Over 12 hours – 100%.

Precise determination of a drivers' trip start and end times is essential for correct settlement.

Can a Self-Employed Driver Deduct Per Diems?

For a self-employed owner, the per diem can be included in tax-deductible costs within employee limits (Art. 23 sec. 1 point 52 of the PIT Act).

The entrepreneur does not pay themselves a per diem but shows it as a tax cost, reducing taxable income. In practice, expenses incurred during the owner’s trip may be included in the tax ledger as costs, provided the trip purpose and course are properly documented.

Differences Between Per Diem and Actual Meal Costs

In the owner’s business trip, actual meal expenses are not settled, only the lump-sum per diem. Even if real costs were higher, only the statutory rate is recognized as a tax cost.

The situation differs for accommodation and transport costs – these are settled based on actual, documented amounts (e.g., hotel invoices, tickets, toll receipts). Since 2023, lump sums for accommodation are no longer allowed – actual expenses must be settled.

From an accounting perspective, it is crucial to properly report expenses in the tax ledger, clearly define the trip purpose, and keep proof of costs.

Owner’s Business Trip Costs and Accounting Documentation

Proper settlement of the owner’s business trip requires reliable documentation and knowledge of PIT and VAT regulations. Only correct cost recognition in accounting allows safe tax base reduction and limits the risk of expense disallowance during tax or industry inspections.

Which Expenses Can Be Included in Costs for the Owner’s Trip?

If the trip is directly related to business activity, the entrepreneur can include costs such as accommodation, travel, tolls, parking, and other transport expenses. Additionally, the owner is entitled to a per diem—within employee limits—as a lump sum for meal costs.

Invoices for meals are not tax costs because these expenses are covered by the per diem. Fuel, tolls, and parking fees can be fully settled if the vehicle is a company fixed asset.

Documenting Accommodation and Transport Costs

Each cost settlement requires proper accounting evidence. Accommodation expenses must be confirmed by an invoice or receipt issued to the company—receipts do not qualify as cost evidence. Due to VAT rules, VAT on hotel services is not deductible, so the gross amount is recorded in the tax ledger.

If the business trip is by company vehicle, transport costs are settled based on invoices for fuel, tolls, and parking. For private cars, mileage records are required to include expenses in costs.

Currency Conversion According to NBP Exchange Rate

For foreign trips, currency conversion is key. Foreign expenses on invoices are converted at the average NBP exchange rate from the day before invoice issuance.

For per diems, conversion uses the rate from the day before internal document preparation. Expenses documented only by receipts (e.g., tolls) are converted at the rate from the day before trip settlement.

Recording Business Trips in the Tax Ledger (KPiR)

Cost reporting in KPiR can be based on invoices, receipts, or internal documents. Documents concerning per diems should include: entrepreneur’s data, trip purpose, destination, trip duration, applied rate, and calculated amount.

Other expenses—accommodation, travel, and transport—are recorded according to source documents to ensure accounting consistency.

Required Documents During The Road Transport Inspection (ITD) in Poland

The Road Transport Inspection requires the driver—also the company owner—to have a full set of operational documents. These include: driver card, tachograph charts, digital tachograph printouts, handwritten records, and working time certificates.

Additionally, the entrepreneur must have a copy of the transport license or permit and transport documents related to the cargo. For international transport, appropriate permits and journey forms are also required. The entrepreneur is responsible for equipping the driver with complete documentation.

Summary of the Transport Entrepreneur’s Business Trip

The business trip of a transport company owner in 2026 requires fulfilling both industry and tax obligations. The entrepreneur acting as a driver is subject to working time regulations, must keep records, and have complete documentation. Costs may include per diems (within statutory limits), accommodation, fuel, and tolls, provided they are properly documented and settled in the tax ledger.

If you need support with driver working time settlement or accounting in the TSL sector, our specialists are ready to help! Contact us, indicate your challenges, and the Evotax team will handle the rest!