Annual check of the requirements
Financial standing, good repute and establishment are checked periodically: they must be kept up and documented.
VAT numbers · Regulated sectors
Road haulage for hire in Turin
Road haulage for hire is a regulated sector: to operate you need to be entered in the hauliers' register and meet four requirements that must be kept up over time. In return there are deductions and refunds which, if you do not claim them, are money left on the table every year.
01 · Access
The four requirements for a road haulage business
Access to the profession of road haulier is subject to requirements set at European level, which must be met at the time of registration and kept for as long as the business operates.
- Establishment: an actual, stable place of business, holding the business's documents and with the vehicles available.
- Good repute: no convictions and no serious infringements, checked for the owner and the transport manager.
- Financial standing: shown through equity or a surety bond, in an amount that grows with the number of vehicles.
- Professional competence: the transport manager must hold the certificate, obtained by exam or through experience.
- Entry in the albo degli autotrasportatori (the hauliers' register) and in the national electronic register is the condition for operating.
- The requirements are checked periodically: losing them leads to suspension or removal from the register.
The requirement that costs the most registrations is financial standing: it has to be shown every year, and insufficient equity means turning to a surety bond, at a recurring cost. It should be monitored alongside the financial statements, not discovered at the check.
02 · Starting up
How to start the business
There is a single application, but it goes through several bodies, and the order of the steps matters.
Requirements first
The transport manager's certificate of professional competence, proof of financial standing, suitable premises.
The single notification
Opening the partita IVA (Italian VAT number), registration with the Registro delle imprese (the Companies Register) and with the social security scheme.
Entry in the register
Application to the provincial committee, with documents proving the requirements.
Authorisation
Issue of the Community licence and of the certified copies for the vehicles.
Decisions to make first
They affect costs and obligations for years.
- Vehicles above or below the weight threshold that changes the requirements
- Buying, leasing or renting the vehicles
- Number of vehicles, which sets the financial standing required
- Whether the owner is also the transport manager or an outside person is needed
03 · Tax benefits
Flat-rate deductions
The sector has its own tax tools that noticeably reduce the burden, but they have to be claimed and documented.
- Flat-rate deductions are applied in the tax return and require proof of the journeys made.
- You need the transport documents or other suitable documents proving the trips.
- The excise refund is claimed every quarter, with an online declaration.
- The credit is used by offsetting it in the F24 (the Italian tax payment form), with a dedicated tax code.
- The deadlines are strict: a quarterly declaration not filed is a credit lost.
| Tool | What it is |
|---|---|
| Flat-rate deduction for trips | A daily deductible amount for journeys made outside the municipality where the business is based, without itemised documentation |
| Deduction for trips within the municipality | A reduced flat-rate amount for journeys made within the municipality |
| Diesel excise refund | A quarterly tax credit on the diesel used by vehicles above a certain weight |
| Toll deduction | Refund or deduction of motorway tolls, according to the measures in force |
| Investment grants | Incentives to renew the fleet with lower-impact vehicles |
04 · Deductibility
Deductibility of road haulage costs
Commercial vehicles get more favourable treatment than cars: they are assets used in the business itself.
- Commercial vehicles are instrumental to the business itself: their cost and running expenses are fully deductible.
- The VAT on the purchase and on expenses is fully recoverable.
- Diesel is fully deductible, on top of the excise refund.
- Depreciation follows the rates for the sector. See business assets.
- With leasing the instalments are deductible, subject to a minimum duration for tax purposes.
- Costs for travelling staff have their own rules, with travel allowances.
The difference from the deductibility of cars is clear-cut: the haulier's commercial vehicles are instrumental to the business itself, so there are no percentage limits or cost caps. This is exactly the case the rules on cars expressly exclude.
05 · Running the business
Recurring obligations
The sector has its own obligations on top of the ordinary tax ones.
Tachograph
Recording driving and rest times, downloading the data periodically and keeping it.
Vehicle inspections and documents
Deadlines to keep an eye on: driving with expired documents carries heavy penalties.
Transport contracts
Written form and clauses on payment terms, under the specific rules for the sector.
Quarterly excise refund
Online declaration within the deadline, for each quarter.
Ordinary tax obligations
VAT, returns, contributions, and acting as sostituto d'imposta (withholding agent) if you have employees.
06 · The risks
The critical points for the sector
These are the points on which inspections and day-to-day difficulties are concentrated.
- Financial standing, which must be kept up and shown every year.
- Customers' payment times, with the specific rules on payment terms in transport.
- Documentation of trips, needed for the flat-rate deductions.
- The excise refund deadlines, quarterly and strict.
- Being up to date with contributions, a condition for access to tenders and grants.
- Compliance with driving times, with penalties that also affect good repute.
Serious infringements of the rules on driving and rest times do not only lead to fines: they affect the good repute requirement and can lead to suspension from the hauliers' register. That link is what makes those rules far more serious than they look.
Frequently asked
The questions that keep coming up
Can I start with just one van?
It depends on the vehicle's gross weight: below a certain threshold the requirements for access to the profession are lighter or do not apply; above it, all four are needed.
The financial standing required grows with the number of vehicles, so starting with one vehicle reduces the initial commitment. The check has to be made on the exact weight of the vehicle you intend to use.
How does the excise refund work?
It is a tax credit on the diesel used by vehicles above a set weight, claimed with a quarterly online declaration.
The credit is offset through the F24 or claimed as a refund. The deadlines are strict: a quarter not declared on time is a credit lost, and for a business with several vehicles these are significant sums.
Are vehicle costs fully deductible?
Yes. Commercial vehicles used in a road haulage business are instrumental to the business itself: cost, depreciation, fuel, maintenance and insurance are fully deductible, and the VAT is recoverable.
It is the opposite of the regime for company cars, which are subject to percentage limits and cost caps. The distinction lies in how the vehicle serves the business carried on.
What is the transport manager?
The natural person who actually and continuously manages the business's transport activities, and who must hold the certificate of professional competence.
It can be the owner, if they hold the certificate, or a designated person with a stable relationship with the business. Having one is an access requirement and must be kept up over time.
Let's talk
Flat-rate deductions and fuel excise refunds must be claimed on time
These are significant amounts that are lost through a missed deadline. We take care of them, with the calendar.