Regulations
SENT System 2026, what companies need to know
SENT is a system for monitoring the transport of sensitive goods within Poland. The reporting obligation applies to senders, recipients, and carriers transporting fuels, alcohol, and dried tobacco, among others. Declarations are submitted electronically in the PUESC system before the start of transport.
What goods are subject to SENT monitoring
The system covers goods considered sensitive due to the risk of tax fraud:
Obligations of sender and carrier
Sender (dispatching entity) obligations
- Registering the transport in the PUESC system before the start of transport
- Providing data: sender and recipient NIP (tax ID), type of goods, quantity, weight
- Indicating the planned transport route and means of transport
- Updating the declaration when data changes (e.g., change of recipient)
Carrier obligations
- Completing the declaration with the vehicle registration number and driver data
- Having the SENT reference number during transport
- Activating the GPS locator (ZSL geolocation) for the duration of transport
- Updating the declaration when the vehicle or route changes
Penalties for violations
Missing a SENT declaration or providing false data results in severe financial penalties. Penalties apply to both the sender and the carrier.
- Sender: up to 46% of the net value of goods for missing declaration
- Carrier: PLN 5,000, 7,500 for missing reference number
- Carrier: PLN 10,000 for failure to update the declaration
- Possibility of goods and vehicle detention pending investigation
Frequently asked questions
Who is subject to SENT reporting obligations?
The SENT system applies to entities sending, receiving, and transporting sensitive goods within Poland. The obligation covers both Polish and foreign companies carrying out transport through Poland.
What penalties apply for missing a SENT declaration?
The penalty for a missing SENT declaration is up to 46% of the net value of the transported goods. For the carrier, the penalty for missing a reference number is PLN 5,000 to 7,500. For repeated violations, penalties may be higher.
Does SENT apply to transport within the EU?
Yes, the SENT system applies to the transport of sensitive goods within the territory of Poland, regardless of whether it is domestic transport, intra-EU (import/export) or transit through Poland.
What changed in SENT in 2025-2026?
The most important changes include the expansion of the catalog of goods subject to monitoring, stricter vehicle geolocation requirements (ZSL), and increased integration with EU customs systems. Rules regarding waste transport have also been clarified.
See also: our services
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