Tax consultancy

What is Sent?

The SENT (System for Electronic Transport Supervision) system is a state mechanism used to monitor the transport of sensitive goods (those whose trade poses the greatest risk of VAT and excise tax reductions). It covers, among other things, trade in fuels, including heating fuels. It serves as a digital transport supervisory function, allowing users to use GPS to determine who is transporting what, from where and to where, and when the transport began.

It covers both road and rail transport, ensuring ongoing monitoring of both forms of transport – it does not include sea and air transport.

From March 17, 2026, also clothing and footwear

The process of implementing these obligations was exceptionally turbulent – a significant number of administrative and communication obligations were introduced, particularly for logistics, forwarding, and logistics departments. Despite this, many questions and uncertainties remain, potentially significantly hampering the daily operations of businesses in the clothing and footwear industry.

This is a good time to take a closer look at your processes and make sure your company is ready for the new
rules before they come into effect.

Who are our services aimed at?

Our comprehensive support is addressed to companies in the clothing and footwear industries – regardless of
whether they send, receive or transport them.
We have experience in introducing employees to new SENT responsibilities. Thanks to us, entering this
system is quick, organized, and stress-free. We show you what needs to be done and how to act in accordance with
regulations and how to avoid costly mistakes. We will organize processes, eliminate chaos,
we will implement clear rules and help increase efficiency.

What are the penalties for non-compliance with the regulations?

The penalties provided for in SENT are very severe. The most severe penalty is up to 46% of the gross value of the transported goods if the transport should have been reported but was not. Importantly, the penalty cannot be less than PLN 20,000. This penalty falls on the entity that was required to report the goods (either the receiving or sending entity).

The same penalty applies for errors in the reported weight of goods if the difference between the reported weight and the actual weight exceeds 10%. This means that even an "innocent" error can cost millions of zlotys.

But this is not the end of the list:
PLN 10,000 or PLN 20,000 – for failure to properly report SENT, depending on the procedure
reporting (penalty for the carrier).
from PLN 5,000 to PLN 7,500 – for starting a journey without a reference number (penalty for the driver).

There's also another problem that many people forget: if an inspection reveals irregularities, the authority may impound the vehicle and cargo for the time needed to investigate the matter. This means downtime, frustration, and real losses.

Knowing the challenges facing trading participants, we help companies operate in SENT, minimizing stress and the risk of costly mistakes. Structured procedures, clear rules, and expert support mean that audits are no longer a threat, and SENT becomes just another element of daily work.

Examples of cases that may give rise to disputes

1. A clothing manufacturing company transports goods to a sewing room, where a subcontractor is to sew buttons onto the entrusted fabric. After the service is completed, the goods will be returned to the company. Does the transport from the warehouse to the sewing room need to be reported to SENT? And what happens in the event of an inspection? What documents should the driver carry to demonstrate the service, not sales, nature of the subcontractor's services?

2. A shipment of footwear for the Company arrives in Poland. After unloading, the goods are to be transported by truck from the airport to the Company's warehouse.
Is the transport of footwear from the airport to the warehouse after import subject to mandatory reporting in the SENT system? If not, how can this be demonstrated? What documents should the driver have during an inspection to confirm that the transport does not require a SENT notification?

What can our law firm offer?

The BTTP Law Firm can support you in:

training of accounting and logistics teams,
analysis of the effects of SENT in the adopted delivery model,
in the course of inspections and proceedings conducted by the authorities,
ongoing interpretation of regulations and sending inquiries to the relevant authorities,
adapting the logistics model to reduce or eliminate SENT obligations,
audit of the correct assignment of CN codes to the corresponding goods,
inducting new employees into SENT duties.

Working with us means a real reduction in the workload for your team, comfort in everyday decisions, and control over responsibilities that can surprise even experienced employees. We ensure that processes are clear, structured, and secure, allowing your organization to focus on its business while receiving specific recommendations. We are ready to support you at every stage of your SENT experience, so you can operate with peace of mind and without risk. Please contact us.

Paweł Turek
Partner, Attorney-at-law, Tax Advisor

Krzysztof Burzynski
Partner, Tax Advisor

Grzegorz Podgorski
Partner, Attorney-at-law, Tax Advisor