EU institutions have been working on the revision since 2016. In a vote held on 7 July, the European Parliament approved the text by 511 votes in favour, with 87 against and 61 abstentions. The package still needs formal approval by the Council of the European Union and publication in the Official Journal of the European Union. Under the current timeline, the new rules would apply after a 24-month transition period, meaning they are expected to take effect around September 2028. Why the establishment test matters for international haulage The reform is designed to make social security rights easier to carry between member states and to strengthen enforcement against abuses, including so-called letterbox companies. For international hauliers, however, one issue stands out: how a company’s actual place of establishment will be assessed for social security purposes. One of the new factors is expected to be where a company generates its turnover. That could prove sensitive in road transport, where operators often provide services across several member states while keeping their registered seat, vehicles, payroll, administration and management in another country. In practice, an international transport company may be legally and operationally established in one member state, while a large share of its revenue is generated abroad through bilateral transport, cabotage or cross-trade operations. If turnover becomes an important factor in determining establishment, the sector fears this could trigger disputes over which country’s social security system should apply. Transport i Logistyka Polska, an employers’ association, has warned that the change could have significant consequences for international road carriers. “Around 40 percent of the revenue of Polish international road carriers comes from the export of services, cabotage and cross-trade. That means the place where turnover is generated for companies providing these services is the territory of the countries where the work is