Time–delay systems are infinite dimensional, thus standard differential geometric tools can not be applied in a straightforward way. Though, thanks to a suitable extended Lie Bracket – or Polynomial Lie Bracket – which has been introduced recently, it is still possible to build up a geometric framework to tackle the analysis and synthesis problems for nonlinear time delay systems. The major contribution herein is to show that those geometric generalizations are not just formal, but are interpreted in terms of successive forward and backward flows similarly to the Lie Bracket of delay free vector fields.