Choosing a country in which to register a logistics company depends on an analysis of market competition and the scale of transportation. The outcome of this choice is influenced by the level of infrastructure development for the specific type of cargo transportation. The commercial assessment of the benefits of opening a company in leading states should be entrusted to the professional team of the international law firm Maira Consult.
A logistics company is successful and easy to set up in Poland, Lithuania, Estonia, Georgia, and Slovakia. These top five jurisdictions offer a comfortable legal environment, a transparent legislative framework, and optimal taxation, creating a favorable setting for starting a business. Over 50.3% of the market is covered by 3PL contract logistics providers. The remaining share belongs to 4PL companies, which build the chain of logistics services.
Poland and Lithuania remain popular jurisdictions for international transportation thanks to their geographic location, transport infrastructure, and access to the EU market. For more details on the specifics of registering and running a logistics business in these countries, read the Maira Consult publication: "Why Are Poland and Lithuania Popular for Registering Logistics Companies?"
A Logistics Company in Poland: Features of Operation
The advantages of Poland for implementing logistics plans include:
Cheap labor.
Inexpensive fleet maintenance.
A high concentration of warehouses.
A favorable geographic location at the intersection of major European transport corridors.
If you choose Poland for registering a logistics company, Maira Consult specialists recommend launching the transport enterprise in the legal form of an Sp. z o.o. (LLC) with a minimum share capital of PLN 5,000. The mandatory conditions include:
a real legal address (office) and a parking space for vehicles;
proof of financial standing: EUR 9,000 for the first vehicle and EUR 5,000 for each subsequent one;
hiring a manager with a relevant certificate in the transport field, as well as drivers.
For a logistics company in Poland to operate legally, a GITD license is required. The permit can be obtained if there is a parking area and an operating base for at least one vehicle.
A Logistics Company in Lithuania: Advantages and Nuances
Registering a freight carrier in Lithuania is fast (3 to 7 days) and can be done entirely online. The procedure for obtaining the mandatory permit (an LTSA license) takes up to 20 days.
The mandatory conditions for opening a company are:
appointing a certified manager (or the owner holding the relevant certificate);
confirming the financial security capital;
creating conditions for genuine economic presence (a physical office with documentation).
The main advantages of choosing this country for registering a logistics company include:
A minimum share capital of EUR 1,000.
A developed network of logistics centers.
Terminals connecting railway lines and highways.
The most advantageous form for operating in the transportation sector is a UAB (LLC).
A Logistics Company in Estonia: Key Advantages
A logistics company in Estonia is most often registered in the form of an OÜ. To start operating, the following is required:
having an office (a real one);
obtaining a transport license (no permit is required for freight forwarding activities);
registering as a VAT payer.
Important advantages that any logistics company in Estonia can count on are e-Residency for remote registration and management of the business, as well as the absence of paper bureaucracy. For the share capital, it is enough to declare EUR 100.
A Logistics Company in Georgia: Features of Setting Up a Company
The country's potential for registering logistics companies lies in its seaports, airports, and major trade highways. The advantages of this jurisdiction are:
For setting up a business in the form of an LLC, 1 to 2 days are needed, and the process can be entirely remote.
No minimum share capital is set by law.
Georgia has no currency control on international settlements.
A license is required only for customs brokerage, temporary storage warehouse operations, and the transport of dangerous goods.
To optimize the company's taxation and achieve maximum financial benefits, it is recommended to open a Georgian logistics company in a free industrial zone (Kutaisi, Tbilisi, or Poti).
A Logistics Company in Slovakia: Benefits of the Jurisdiction
Comparing countries for registering logistics companies, Slovakia stands out for its favorable location in the center of Europe. The main advantages of this jurisdiction are:
The country's integration into TEN-T allows cargo transit by rail and highway.
Low labor costs.
Availability of warehouse space.
Grants and government support for logistics companies.
A logistics company in Slovakia is most often registered in the form of an S.R.O. with a paid-in share capital of EUR 5,000. To operate, it is necessary to:
appoint a competent manager;
provide a guarantee in the form of monetary sums for each vehicle;
have an actual operating base;
obtain a road transport concession and a Community License.
Settling accounts in euros eliminates currency risk in international operations. Within the Schengen Area, a logistics company registered in Slovakia pays no customs duties.
In summary, the strengths of each country for registering logistics companies can be highlighted in the table below.
Jurisdiction | Geographic Advantage | Main Focus Areas | Tax System |
Poland | Open access to international cargo shipments to all EU countries without additional permits or customs duties. | Over 25% of the market is occupied by road transportation. | The tax system offers small businesses with turnover up to EUR 2 million a CIT rate of just 9%. The standard tax rate without incentives is 19%. As a rule, a logistics company in Poland is a VAT payer (23% VAT), but for transportation within EU countries, subject to certain rules, the rate is 0%. VAT payer status allows the company to reclaim tax paid on the purchase of fleet vehicles, spare parts, and fuel. |
Lithuania | A transport hub located at the intersection of eastern and western corridors. | It is most advantageous to organize intermodal international transit, 3PL and 4PL logistics. | A logistics company in Lithuania pays a 17% corporate tax, but the rate is reduced to 7% for small businesses. A transport company registers a VAT number to reclaim tax on fuel and on international cargo transportation. |
Estonia | Trade and transport routes of Northern Europe, the West, and the East intersect in Estonia. | Optimal for distribution terminals, transit transportation, and digital freight forwarding. | Estonia is attractive for organizing international transportation thanks to its favorable tax system for registering logistics companies. The tax on reinvested and undistributed profit is 0%, which allows the business to scale quickly. A zero VAT rate applies to international cargo transportation. The tax system is fully digitalized, which ensures the simplest possible reporting. |
Georgia | Covers the Trans-Caspian international corridor (access to routes to Europe, China, and Central Asia). | Container and multimodal cargo movements are the most promising, using the Middle Corridor. | The tax model is based on the principle of undistributed profit: a logistics company in Georgia pays tax only when dividends are distributed. As a VAT payer, a logistics company in Georgia pays 18%, but with correct documentation of international transit, VAT is zero. |
Slovakia | Borders with Austria, Poland, the Czech Republic, Hungary, and Ukraine, with access to routes across Eastern and Western Europe. | It is advantageous to provide transit services, freight forwarding, and rail and road (multimodal) cargo transportation. | The general corporate tax rate of 21% is reduced to 10% for annual turnover up to EUR 100,000. For a VAT payer, the rate for international cargo transit is 0%. |
Countries for registering a logistics company should be selected based on margin potential, the transit potential of the states, business strategy, and the coverage of a particular type of logistics. Qualified consultation from Maira Consult's lawyers will allow for a thorough analysis of the key factors and regulatory policies of the top five best countries for registering a logistics company, with further support in setting up and managing the business.
