Article 20 (2) of Decree-Law No. 104 of 10 August 2023, converted, with amendments, into Law No. 136 of 9 October 2023, has removed the contribution obligation concerning third-party freight transport services starting from 2024.
It should be noted that, given the specific purpose pursued by the provision, the exclusion from the payment of the contribution cannot be extended to activities other than road freight transport on behalf of third parties (e.g. logistics services). Therefore, operators in the freight transport sector who have generated revenues from services related to logistics or from one or more of the other activities listed in Article 1 (1) of Decision No. 194/2023 are still required to fulfil the reporting obligations set out in Article 3 (1) of Decision No. 194/2023 for 2024.
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