How are new national regulations changing the TSL industry?

The TSL industry has become accustomed to operating in an environment of dynamic legal changes. In addition to EU regulations, such as the Mobility Package, national regulations significantly impact the operations of Polish carriers. One of the innovations of 2026 is the introduction of the National e-Invoice System (KSeF). Furthermore, as usual, the average wage in the economy has increased. Many TSL entrepreneurs have faced the challenge of restructuring financial processes, increasing investment in digitization, and recalculating the profitability of orders and destinations.

KSeF – the digital revolution has not spared the transport industry

One of the most important changes this year for Polish businesses – regardless of industry and size – is the introduction of the National e-Invoice System (KSeF). This system enables the issuance and receipt of structured electronic invoices, which are sent directly to the central database of the Ministry of Finance in XML format. The obligation to use the KSeF system was introduced on February 1, 2026, by an amendment to the VAT Act, and the changes are being implemented in stages. Currently, companies with sales exceeding PLN 200 million including VAT last year must issue invoices in the KSeF system, but starting April 1, 2026, the obligation will be extended to all other businesses (except the smallest ones, with monthly turnover up to PLN 10,000).

On the one hand, KSeF means fewer obligations for transport companies – they don’t have to archive data or issue and send traditional invoices. They will also receive any VAT refunds more quickly. On the other hand, the TSL sector had well-functioning industry standards for settlements. Before the KSeF, the invoice was sent to the customer along with the CMR consignment note or other required transport documents. Now, the invoice must be issued in KSeF, and the remaining documents must be forwarded separately, for example, by post or email. For carriers, this means additional obligations and a shift away from proven practices.

The implementation of KSeF also changed the method of settling orders in international transport. Polish carriers must also issue invoices in KSeF to foreign contractors .However, a customer from another country will not be able to log into the system. Therefore, they must receive a paper or electronic invoice, e.g., in PDF format. Foreign transport companies registered in Poland for VAT purposes also face a significant dilemma. Whether they are required to use the KSeF system depends on their actual permanent establishment (SMDP). However, defining this in the TSL sector can be problematic.

In summary, the entry into force of the KSeF has led to the creation of new obligations and operational risks. Transport companies often issue a huge number of invoices, and any error can cause delays in payments and negatively impact the company’s financial liquidity. Carriers must prepare technically for the reality of KSeF, which of course entails costs. They typically use external accounting software, transportation management applications, and systems that need to be integrated with the KSeF platform to automatically send invoices. The question is, how many providers of such tools ensured a reliable connection to KSeF, and how many left carriers to their own devices?

An increase in the average salary means higher employment costs

The second key change in national regulations with a strong impact on the TSL industry is the dynamic increase in wages in Poland. In 2026, the average forecast salary is PLN 9,420. This amount typically forms the basis for calculating social security contributions for employees. Given the ongoing staff shortage and wage pressures in the TSL industry, many carriers have already been hit hard by rising labor costs. The monthly cost of employing a single professional driver has increased by as much as several hundred złoty. The difference stems not only from higher social security contributions but also from higher income tax advances.

The increase in average wages also entails higher costs of drivers’ absence from work, e.g. due to illness or vacation. Over the course of a year, the cost of a single driver position can increase by several thousand zlotys. With dozens of drivers in a company, expenses can increase by as much as tens of thousands of zlotys annually. Any increase must be taken into account when setting budgets or calculating the profitability of orders, in order to then take optimal actions, e.g. renegotiate rates with contractors or select directions and routes in terms of profitability.

Regulations 2026 and developing trends in the Polish TSL industry

New national regulations are clearly changing the landscape of the Polish TSL industry. The introduction of the KSeF (National Transport and Logistics System) has fueled ongoing digitization and (at least in theory) improved document flow and archiving, but it has also forced the implementation, modification, or modernization of existing systems and applications. In turn, the increase in average wages has increased the cost of employing an employee—without any real impact on their salary, which many companies have increased or will have to increase in the new year to attract or retain professional drivers. Rising employment costs are increasing the pressure to increase freight rates. The importance of process automation and the use of transport and financial management systems is growing to improve operational efficiency. In the near future, over half of Polish transport companies plan to invest in technology.

There is no doubt that new regulations in national and EU law will increase in the coming years. Therefore, a carrier’s ability to easily adapt to implemented changes seems crucial to maintaining competitiveness in a dynamic market.