The Electronic Transport Supervision System (System Elektronicznego Nadzoru Transportu), commonly referred to as SENT, was introduced into the Polish legal framework to strengthen oversight of the trade and transport of goods classified as fiscally sensitive. Its functioning is regulated by the Act of 9 March 2017 on the Monitoring System for Road and Rail Transport of Goods and Trade in Heating Fuels, which establishes the legal framework for monitoring both domestic and cross-border movementswithin Poland.
SENT forms part of a broader fiscal supervision system operated by the National Revenue Administration, designed to reinforcethe tax system and reduce irregularities within supply chains.
Subject-matter and personal scope of the Monitoring System
The material scope of SENT initially included the transport of goods identified by the legislator as particularly vulnerable to tax fraud, such as inter alia, fuels, denatured alcohol and lubricating oils. Under the Regulation of the Minister of Finance and Economy of 10 September 2025, which have entered into force on 17 March 2026, the list of goods subject to SENT reporting obligations has been extended to cover additional product categories, including clothing, fashion accessories and footwear.
Monitoring of these goods will apply only after exceeding specified weight or quantity thresholds. The purpose of this amendment is to limit the risk of tax fraud in the textile and footwear sectors, following the approach earlier adopted for fuel sector and its related industries.
Record-keeping and reporting obligations of entrepreneurs
A core element of the SENT system is the obligation to submit a transport notification for goods covered by monitoring before the start of transport via the Electronic Fiscal and Customs Services Platform (PUESC). The notification must contain data identification of the consignor, consignee and carrier, as well as a description of the goods, details regarding the means of transport and the planned route.
Carriers are additionally required to transmit geolocation data from devices installed in vehicles, enabling real-time monitoring by fiscal authorities. Since the amendment has already entered into force, entrepreneurs transporting clothing and footwear should ensure that their data within the PUESC system is properly registered and up to date and the authorised representative is formally linked to the company in order to comply with applicable reporting obligations as of 17 March 2026.
Sanctioning nature and preventive function of the SENT system
SENT performs not only a record-keeping and control function, but also a preventive role, exerting a disciplining effect on entrepreneurs. Failure to submit a required transport notification, providing data inconsistent with the actual state of affairs or failing to ensure the transmission of geolocation data may result in the imposition of significant administrative sanctions.
The penalties provided by legislation may take the form of fixed monetary fines or sanctions calculated as a percentage of the value of the transported goods subject to monitoring. As a result, SENT represents a significant instrument of managing legal and tax risk management in the operational activities of enterprises.
The importance of SENT in business practice
From an entrepreneurial perspective, the SENT system represents a permanent element of the regulatory environment, requiring the implementation of appropriate internal procedures and IT solutions to ensure timely and accurate reporting. This applies both to transport and logistics companies, as well as commercial entities whose shipments of clothing or footwear are subject to specific reporting obligations from March 2026.
The extension of the list of goods covered by SENT necessitates adjustments to operational processes, training for staff personnel responsible for compliance and ongoing monitoring legislative developments in order to reduce the risk of sanctions.
Summary
The Electronic Transport Supervision System plays a significant role within the Polish legal framework, serving as a tool for fiscal and logistical oversight in the transport of sensitive goods. Its mechanisms, based on reporting obligations and real-time transport monitoring, are designed to limit tax abuses and strengthen the integrity of the fiscal system.
The amendment extending the scope of SENT to include the transport of clothing and footwear introduces additional reporting duties for entrepreneurs, along with increased exposure to sanction risks. Accordingly, compliance with SENT requirementsbecomes a key element of effective legal and operational risk management for businesses operating within the monitoring regime.
