Accounting for transport and courier work – what applies from 2026?
The industry gained two new requirements in 2026: a national licence for carrying goods for reward in a van between 2.5 and 3.5 tonnes, and HSE cards in parts of the industry. On top of that, the van's class decides the whole economics of the vehicle – VAT recovery, the depreciation group and how private use is taxed. The minimum wage for road haulage applies to vehicles over 2.5 tonnes.
Class 1 and class 2 vans
The class decides more than anything else in transport accounting. For a passenger car and a class 1 van, input VAT is as a general rule blocked – on purchase, leasing, running and maintenance. A class 2 van falls outside that particular block. Where it is used entirely in VAT-liable activity there can be a full deduction; where it is also used privately, the deduction has to be apportioned. «Green plates always mean a 100% deduction» is wrong – see VAT deductions
Depreciation and financing
Lorries, buses, vans and taxis sit in depreciation group c at 24%, while passenger cars sit in group d at 20% – see Depreciation With leasing, the rent is expensed as it accrues instead of capitalising the vehicle, and the VAT treatment follows the vehicle's class. The choice between buying and leasing should be calculated with tax, VAT and cash flow together – not on the monthly figure alone.
Tolls and fuel
Tolls and fuel connected to business driving are operating costs, but they have to be attributable to the business's driving. A toll tag used both privately and for work requires an apportionment that can be documented. An electronic log book makes that job easier and is often necessary anyway.
Private use of a class 2 van
There are two models here, and the choice can make a large difference. Reduced list price: a 50% reduction, capped at NOK 150,000. Actual private kilometres: NOK 3.40 per kilometre in 2026, with an electronic log book. For a van with a high list price and little private driving the kilometre model is often clearly better – the whole calculation is in Company car or private car
A private car used for work, and a business vehicle in a sole proprietorship
Where you own the car privately, the business can pay a withholding-free mileage allowance of NOK 3.50 per kilometre in 2026 for documented business driving – see Expense claims, subsistence and mileage In a sole proprietorship the car can be a business vehicle where business use is sufficient. It then enters the business accounts with depreciation and running costs, and private use has to be handled under the add-back rules.
VAT on transport
Ordinary domestic goods and courier transport is normally VAT-liable at 25%. Note that passenger transport carries 12% – a different rate and a different service. Where the business does both, they have to be separated in the system.
Platform work and classification
Where you drive for a delivery platform, the reality decides whether you are a self-employed contractor or an employee – not what the platform calls it. Under the presumption rule from 1 January 2024, an employment relationship is presumed unless the engager makes it clearly more likely than not that it is a genuine engagement – see Freelancer, contractor or employee? Where you are self-employed, the platform's settlement is your gross sales. Commission and fees are separate costs, not a reduction of turnover.
The national van licence from 2026
This is the most important change in the industry. From 2026 a national licence is required to carry goods for reward within Norway in a van with a permitted total weight between 2.5 and 3.5 tonnes. The licence is applied for from the Norwegian Public Roads Administration. The requirement catches many courier and delivery businesses that previously needed no licence, and it should be in place before the work is taken on.
HSE cards and the minimum wage
HSE cards are required in parts of the industry. Check what applies to the specific activity with Arbeidstilsynet. Road haulage is one of the industries with generally applicable pay. The minimum wage applies to employees carrying goods by road in vehicles with a total weight over 2.5 tonnes – the earlier 3.5-tonne threshold was lowered. The rate as at September 2026 is NOK 229 per hour. The rates are revised, so check the current one with Arbeidstilsynet before agreeing pay – see also Employer's national insurance contributions
Common mistakes
The van's class is not checked before the VAT deduction is booked. Green plates are treated as a full deduction whatever the use. Private use of a class 2 van is handled without a log book. Tolls are not apportioned. Platform settlements are booked net. The 2026 licence requirement is discovered after the work has started. The minimum wage is applied using the old 3.5-tonne threshold. For transport and courier work we can handle the vehicle economics, the log book routines, the VAT treatment and payroll.
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This is general guidance, not advice on your specific case. Deadlines, rates and amounts change – always check the current rules, or get in touch with us.
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