Freight forwarding services and CIT deductions starting in 2026
Effective January 1, 2026, in accordance with the new Tax Code, restrictions apply to deducting corporate income tax (CIT) expenses for goods, works, and services purchased from taxpayers operating under the special tax regime (STR) based on a simplified declaration.
Freight forwarding services require special attention in this regard.
If a company attracts a freight forwarder, and the forwarder in turn hires a carrier operating under the STR based on a simplified declaration, the transportation expenses are not deductible for CIT purposes. It is irrelevant that the carrier's services were purchased through an intermediary.
Given that under a freight forwarding contract the forwarder acts for a fee and at the expense of the client, who bears the liability for paying the costs associated with cargo transportation, the expenses arising from engaging a carrier under the STR based on a simplified declaration are attributed directly to the client's expenses. Consequently, for CIT calculation purposes starting January 1, 2026, such expenses are not deductible, regardless of the fact that the services were purchased via a freight forwarder.
