Carrier vetting: VAT white list, VIES, licences and CMR insurance in one checklist

Carrier vetting takes a few minutes and protects a forwarding company from cargo theft, a lost tax deduction and liability for somebody else's VAT. Most checks run in free public registers, and the rest comes down to asking for documents and making one phone call. Below is a checklist you can apply to every new carrier.

The article is written from the point of view of a forwarder subcontracting a load to a carrier found on a freight exchange or in their own database. The same steps work for a haulier passing surplus loads to other carriers.

What can you lose by handing over a load without checks?

The risk goes beyond a single trip. A poor carrier choice can cost you the value of the goods, the client relationship and money in taxes, even when the transport itself goes smoothly.

• Cargo theft by a fake carrier impersonating a real company.
• An uncovered claim, because the carrier has no valid liability policy or the policy excludes your goods.
• No tax deduction and joint VAT liability after paying to an account that is not on the white list.
• A fine or a stopped vehicle at a roadside check, when the carrier lacks the required authorisation.
• A complaint and lost trust from a client who handed the goods to you, not to your subcontractor.

Carrier vetting step by step: the checklist before you book

Run through every point for a new partner. For a regular carrier it is enough to check the bank account on the white list before each payment and refresh the insurance and licence copies from time to time.

1. 1Get the tax ID (NIP), full name and registered address from documents, not just from the exchange profile.
2. 2Check the company in KRS or CEIDG: does it exist, is it active, who can represent it.
3. 3Check the VAT status and bank account on the VAT white list, and for a carrier from another EU country check the VAT number in VIES.
4. 4Ask for a copy of the licence: road haulage authorisation for a carrier, a freight intermediation licence for an intermediary.
5. 5Ask for the carrier liability policy and check the sum insured, territorial scope, validity and exclusions.
6. 6Compare contact details from the registers with those in the mail or on the exchange, and call a number from an independent source.
7. 7Record the results, dates and documents in the order.

VAT white list: how to keep the tax deduction and avoid liability for someone else's VAT

The white list is the register of VAT taxpayers kept by the Head of the National Revenue Administration under art. 96b of the Polish VAT Act. You can search it by NIP, REGON, KRS number or bank account and see the VAT status (active, exempt, unregistered) and the reported bank accounts. Each result has a search ID, which is worth keeping as evidence.

The check matters most at the moment of payment. If the transaction value exceeds PLN 15,000, the cash payment limit under art. 19 of the Entrepreneurs' Law, and you pay to an account that is not on the list on the day you order the transfer, two sanctions apply.

Income tax

The expense is not tax deductible (art. 15d(1)(2) of the CIT Act, art. 22p(1)(2) of the PIT Act). If it was already booked as a cost, it has to be corrected in the period of payment.

VAT

You are jointly liable with the carrier for its VAT arrears, up to the VAT due on that service (art. 117ba of the Tax Ordinance).

How to avoid the sanctions

Pay using the split payment mechanism, or file a ZAW NR notification with the tax office competent for the invoice issuer within 7 days of ordering the transfer.

When to check

What counts is the list on the day you order the transfer, not the day you accepted the transport order.

An example with round numbers: you book domestic transport for PLN 15,000 net, which is PLN 18,450 gross with 23% VAT. You pay to an account outside the list and file no notification. You lose a PLN 15,000 deduction, which at the 19% CIT rate means PLN 2,850 more tax, and you risk liability for PLN 3,450 of the carrier's VAT.

VIES VAT check: what does it confirm for a carrier from another EU country?

The white list covers only entities registered for VAT in Poland, so a carrier from Lithuania, Germany or Romania is checked in the European Commission's VIES system. VIES confirms whether the VAT number is active for intra EU transactions, and for many countries it also shows the company name and address.

This has tax consequences, because a transport service between businesses is as a rule taxed in the customer's country (art. 28b of the Polish VAT Act) and you account for it as an import of services. Keep in mind that VIES says nothing about licences, insurance or bank accounts, and full registration details are in the company register of the carrier's country.

• Enter the VAT number with the country prefix and compare the name and address with the invoice and the order.
• Save the consultation number VIES returns when you also enter your own VAT number.
• Check that the bank account is in the carrier's home country; an account elsewhere needs an explanation.

KRS and CEIDG: does the company exist and who can sign the order?

Companies are listed in the National Court Register (KRS) search, and sole traders in CEIDG on biznes.gov.pl. Check the registration date, address, business activity, status (active, suspended, in liquidation) and the people authorised to represent the company.

A company set up a few weeks ago is not necessarily a fraud, but combined with other signals it is a reason for caution. Also watch for frequent changes of name, address or management.

In Sokar you add a contractor by NIP and the company data comes from GUS, so you do not retype it from a mail. You can also set payment terms and a credit limit for the contractor, including foreign ones.

Haulage licence: which authorisations should a carrier and an intermediary hold?

A Polish carrier moving goods with vehicles over 3.5 t gross weight needs an authorisation to pursue the occupation of road haulage operator (art. 5 of the Road Transport Act). International carriage within the EU requires a community licence (art. 4 of Regulation (EC) No 1072/2009), and a certified copy should be kept in the vehicle. For lighter vehicles, depending on weight and type of carriage, the relevant document may be a road transport licence.

If your subcontractor is another forwarder rather than a carrier with its own fleet, ask for the road transport licence for freight intermediation. You can compare a Polish carrier's authorisations with the National Electronic Register of Road Transport Undertakings kept by the Road Transport Inspectorate (GITD).

• Compare the name and NIP on the licence with KRS or CEIDG.
• Check the expiry date and the number of certified copies against the declared fleet.
• Ask for the tractor and trailer plates that will collect your load.

Carrier liability insurance: what sum and which risks are covered?

Carrier liability insurance (OCP in Poland) covers damage to the goods for which the carrier is liable by law. In international carriage, compensation for lost or damaged goods is as a rule capped at 8.33 SDR units of account per kilogram of gross weight (art. 23(3) of the CMR Convention), so for light, valuable goods the limit can be far below their value.

Sum insured

Enough for the value of your load, per event and in aggregate for the period.

Territorial scope

Domestic, international, cabotage: does the policy cover the route in the order.

Exclusions

Typically theft from an unguarded car park, electronics, alcohol, pharmaceuticals, temperature controlled goods.

Validity

The insurance period covers the whole trip and the premium is paid.

Subcontracting

Whether the policy still applies when the carrier passes the load on.

Freight exchange fraud: how do you spot a fake carrier?

The most often described pattern is the phantom carrier. A fraudster impersonates a real company with copied documents, a lookalike mail domain or a hijacked exchange account, then disappears with the goods or passes the job to a real carrier and pockets the freight payment.

Account takeover usually starts with phishing, a fake exchange login page sent by mail. That is why a long account history and good ratings are not enough proof of reliability on their own.

• A new exchange account, or a sudden change of contact person at a company you know.
• Mail from a free provider or from a domain one letter away from the company's own.
• A phone number, address or bank account that does not match KRS, CEIDG or the VAT white list.
• A rate clearly below market and agreement to every condition without questions.
• Time pressure, a request for an advance, or a request to change the account just before payment.
• Refusal to talk on the company landline, or changed plates on loading day.
• An exchange login link received by mail instead of going to the known site address.

Bobi, the AI assistant for freight forwarding and transport, checks the company and its VAT status at the order, so you see a mismatch before the order goes to the carrier. Nothing is saved without your confirmation, and the decision to accept a carrier stays with you.

What should you record in the order to prove due diligence?

In a dispute with a client, an insurer or the tax office, what counts is what you can show. A short record of checks in every order is evidence that you acted with due care.

• The check date and the white list search ID, plus the VIES consultation number.
• A dated printout or screenshot from KRS or CEIDG.
• Copies of the licence and liability policy with expiry dates.
• Tractor and trailer plates and the driver's name and phone number provided by the carrier.
• A note from the phone call: who you spoke to, on which number and when you confirmed the order.
• A repeat check of the bank account on the white list on the day you order the transfer.

Keeping this information in one place makes life easier for the whole team. Bobi recognises documents such as CMR, POD and invoices from a photo or PDF and attaches them to the right order, so transport paperwork does not get lost in the inbox.