Competent accounting of freight forwarding companies has a number of nuances. A freight forwarding company can act as an intermediary between the customer and the carrier or independently carry out transportation with its own transport. In the first case, only the remuneration of the freight forwarder for the provision of services will be recognized as revenue, in the second case, the entire amount of the transaction. Important points that you should pay attention to when organizing accounting for a forwarding company: non-resident income tax; accounting for exchange rate differences; multimodal transportation; accounting for penalties for downtime; insurance: the cost of cargo insurance can be carried out both at the expense of the client and at the expense of the forwarder.When choosing a taxation system, a freight forwarding company should pay attention to the following factors: the share of exports in the volume of services; the share of costs that includes input VAT.