SENT System in Poland: What Carriers Need to Know

What is the SENT system and why do carriers need to know it?

SENT is an IT register of sensitive goods transport that operates under the Polish Act of March 9, 2017 on the system for monitoring road and rail transport of goods and trade in heating fuels (Journal of Laws 2017, item 708; consolidated text: Journal of Laws 2024, item 1218). Its purpose is to seal the VAT and excise system by monitoring transport in real time, replacing the earlier paper-based document checks.

SENT covers the transport of monitored goods on Polish territory, including:

• Domestic transport (start and end in Poland);
• Imports from abroad (end in Poland);
• Exports abroad (start in Poland);
• Transit through Poland.

Key point for carriers: SENT is not only the sender's or the recipient's problem. The carrier has its own, independent obligations in SENT and can be penalized separately from the other parties to the transport.

SENT in 60 seconds: key facts

• In operation since April 18, 2017 (some provisions since May 1, 2017);
• Handled through the PUESC platform (puesc.gov.pl);
• Covers fuels, alcohol, dried tobacco, selected oils, waste, clothing and footwear (since June 20, 2026, clothing and footwear only in imports, intra-EU acquisitions and transit) and, since October 31, 2026, inedible fats and oils under CN heading 1518, including used cooking oil;
• A SENT reference number is valid for 10 days;
• Penalties: from PLN 10,000 (e.g., missing geolocation or failure to update data) up to PLN 100,000 for non-delivery of goods.

Which goods must be notified?

The notification obligation applies to the following groups of goods:

* Green-listed waste must be notified if its weight exceeds 20 kg.

** An intra-EU supply made directly after imported goods are released for free circulation in Poland (customs procedure 42 00) must also be notified.

Since March 17, 2026, the SENT catalog has covered clothing and footwear under the regulation of the Minister of Finance and Economy of September 10, 2025 (Journal of Laws, item 1244). Since June 20, 2026, under the regulation of June 18, 2026 (Journal of Laws, item 813), domestic transport of clothing and footwear is excluded from SENT, as are intra-EU supplies, exports and humanitarian aid shipments of these goods. The exception is an intra-EU supply made directly after imported goods are released for free circulation in Poland (customs procedure 42 00), which must still be notified. Imports, intra-EU acquisitions and transit through Poland must also be notified if a shipment of clothing exceeds 31.5 kg gross or a shipment of footwear exceeds 64 pieces. Since October 31, 2026, under the regulation of the Minister of Finance and Economy of April 22, 2026 (Journal of Laws, item 589), SENT also covers goods under CN heading 1518 (including used cooking oil) in shipments above 500 kg or 500 liters.

Transport exempt from SENT notification

Exemptions from mandatory SENT notifications include:

• Transport under the customs transit, warehousing or temporary admission procedure (check case by case; for clothing and footwear, T1 transit does not always exempt);
• Goods under an excise duty suspension arrangement (e-AD);
• Shipments by postal operators (postal parcels);
• Entities with AEO status or covered by a cooperation agreement with the Head of KAS.

Carrier obligations in SENT, step by step

A carrier's obligations in SENT are separate from those of the sender and the recipient. As a rule, the carrier does not submit the notification (the sender or the recipient does), but it must complete the notification with its own data and ensure geolocation throughout the route.

Step 1: Register on the PUESC platform

The carrier must be registered on the Platform of Electronic Tax and Customs Services (PUESC) at puesc.gov.pl. Basic access is enough to complete and update notifications as a carrier.

Registration includes:

1. Registering the data of the individual (or entity);
2. Entering the company's data (Polish tax ID NIP, REGON statistical number);
3. Setting up representation, meaning formally assigning permissions to the account.

Important: the Polish Ministry of Finance recommends registering in advance, before the first transport covered by SENT. It is also worth getting familiar with the Transport monitoring module.

Step 2: Transport notification and what to include

As a rule, the notification is submitted by:

• the sender, when the transport starts in Poland;
• the recipient, for imports from the EU or third countries;
• the carrier, for transit through Poland.

The notification contains: sender and recipient data, a detailed description of the goods (CN code, weight, volume), the route, and the planned date and place of departure.

Once the notification is submitted, the system generates a SENT reference number (valid for 10 days) and authentication keys for the sender, the carrier and the recipient. The sender must pass the reference number and the key to the carrier before departure. The transport must not start without this number.

Step 3: The carrier completes the notification

Before departure, the carrier adds to the notification:

• the transport company's data and transport license number;
• the registration numbers of the vehicle and trailer;
• the start date and planned end date of the transport;
• the number of the locator or external location system (ZSL) that will transmit GPS data.

If any data change during the transport (a different vehicle, a change of route, a different end date), the carrier must update the SENT notification without delay.

Step 4: Geolocation and the GPS obligation

Throughout the transport, the carrier must ensure that up-to-date geolocation data of the vehicle are sent to the system. There are two ways to do this:

1. The e-TOLL PL mobile app (which replaced the former SENT-GEO app), installed on the driver's smartphone. Risk: interruptions in data transmission (a flat battery, no signal, an app error) can result in a PLN 10,000 penalty.
2. An external location system (ZSL), a certified GPS locator integrated with KAS and e-TOLL. This is the safer option: one device handles both SENT and e-TOLL.

Key point: a carrier that fails to ensure the transmission of geolocation data faces a PLN 10,000 penalty (Article 22(2a)), and a driver who does not switch on the locator before the transport starts faces a fine of PLN 5,000 to PLN 7,500. Liability is strict, so every gap in transmission should be taken seriously. The Act does provide for cases in which a penalty may be waived, but they are assessed individually.

After the transport ends, the recipient must close the notification in SENT no later than the next working day, confirming the actual quantity of goods received.

SENT penalties: how much will you pay? [table]

SENT provides for administrative penalties imposed regardless of fault; an objective breach of the rules is enough. Checks are carried out by the Polish Road Transport Inspection (ITD), the National Revenue Administration (KAS), the Border Guard and the Police, both on the road and remotely based on system data.

SENT penalties table (legal status: 2026)

Important: the rules on clothing and footwear changed twice in 2026 (on March 17 and June 20). Before each transport of these goods, check whether the direction of transport and the size of the shipment still require a notification.

Penalty for no notification and non-delivery of goods (up to PLN 100,000)

The highest penalty, PLN 100,000, applies to a carrier that fails to deliver the goods to the place stated in the notification, if neither the entity that bought or holds the goods nor the place where the transport ended in Poland has been established (Article 22a(1) of the SENT Act). A penalty of 46% of the gross value of the goods (at least PLN 20,000) is imposed on the sender or recipient for a missing notification or for data discrepancies above 10%. A carrier faces a PLN 20,000 penalty if it fails to present the vehicle for inspection, fails to submit a notification it is responsible for (e.g. in transit), or transports goods not matching its own notification.

Penalty for incorrect data in the notification

Providing data inconsistent with the facts (a different weight, a different type of goods, a wrong CN code) results in a PLN 10,000 penalty, whether or not the mistake was intentional. This applies to every party to the transport.

Penalty for missing geolocation

Failing to transmit geolocation data during a transport covered by SENT exposes the carrier to a PLN 10,000 penalty, and a driver who does not switch on the locator to a fine of PLN 5,000 to PLN 7,500. Authorities assess gaps in the data based on system records, and a weak signal or a flat phone usually does not protect you from a penalty. That is why it is safer to use a locator permanently installed in the vehicle.

Who checks SENT compliance? ITD, KAS, Border Guard

SENT checks are carried out by:

• ITD (Polish Road Transport Inspection): stopping the vehicle on the road, checking the SENT number and GPS operation;
• KAS (Customs and Tax Service): checks on the road and remote checks based on system data;
• Border Guard: cross-border transport and transit;
• Police: as part of joint operations.

The authority may detain the vehicle or the goods until the matter is clarified. Detention generates additional costs: vehicle storage, contractual delays and disputes with business partners.

The most common SENT mistakes made by transport companies

Inspection practice shows several recurring mistakes that cost carriers tens of thousands of zlotys.

Mistake #1: Not notifying sensitive goods in transit

Many companies assume that transit under the T1 customs procedure exempts them from SENT. This is a misconception, especially for clothing and footwear. Relying on T1 alone is not enough. For goods from the new catalog (CN chapters 61, 62 and 64), every transit case should be checked individually. For transit through Poland, the notification obligation lies with the carrier.

Mistake #2: Not updating the notification after a change of route

A change of vehicle, trailer, delivery date or route requires the SENT notification to be updated without delay. The data in the system must match the facts throughout the transport. No update means a PLN 10,000 penalty.

Mistake #3: A faulty GPS device

A phone with the e-TOLL PL app is a risky solution. A temporary loss of signal, a flat battery or an app error: every gap in data transmission is a potential PLN 10,000 penalty that technical arguments are unlikely to help you avoid. The recommended solution is a certified ZSL locator, a device installed in the vehicle that handles GPS for both SENT and e-TOLL.

How does Evotax support transport companies with SENT?

SENT compliance is more than registering on PUESC. It means constantly monitoring changes in the rules (most recently: the changes for clothing and footwear in March and June 2026 and the inclusion of used cooking oil from October 31, 2026), checking the CN codes of goods, setting procedures for drivers and dispatchers and, in the event of an inspection, responding to the authority's decision.

Evotax specializes in serving companies in the transport and logistics sector. We know that for a carrier, SENT is just one of many compliance areas, alongside drivers' working time settlements, VAT on fuel bought abroad, cabotage settlements and HR documentation.

Compliance audit: we check whether your company complies with SENT

The audit covers a review of notification procedures, a risk assessment for the goods you transport (CN codes, weight thresholds), a check of the geolocation setup and the identification of gaps that could lead to a penalty during an ITD or KAS inspection.

Ongoing support: what we do as part of transport accounting

As part of ongoing cooperation with Evotax, you can count on:

• Updates on changes to SENT rules and adjustment of your procedures;
• Support with PUESC registration and setup;
• Help preparing documentation for inspections;
• Accounting and HR services tailored to transport: drivers' working time, foreign pay, transport VAT. We discuss the pricing of such a package in our article on how much accounting for a transport company costs.

You don't have to explain to us what cabotage or an e-AD is, because we already know. Your settlements are ready for an inspection before it happens! If you're interested, contact us and let our specialists handle drivers' working time settlements, accounting for transport and other processes in your company that need support.