What is meant by own-account transportation?
The transportation of goods between different locations of the same company is referred to as own-account transport, but is only an ancillary activity for the company. It is important that this transport is carried out with the company's own vehicles and personnel. Although this traffic does not require a permit, it must still be reported to the authorities.
Freight forwarding differs from transportation for work and materials in that it is not an ancillary activity, but business transportation.