SAP and SENT integration

The legal basis for SENT is the Act of March 9, 2017 on the monitoring system for road and rail transport of goods and trade in heating fuels (Journal of Laws 2023, item 104).

The Regulation of the Minister of Finance and Economy of September 10, 2025 introduced a catalog of new groups of goods (clothing and footwear) whose transportation is subject to monitoring in the SENT system. The regulation comes into force on March 17, 2026.

The law specifies the obligations of the consignor and consignee, the carrier and drivers, regarding the carriage of goods by road and the liability for violations. First and foremost is the need to declare the carriage of goods that carry a high risk of tax fraud (these are “sensitive goods”), as well as to complete and update the data in the declaration.

The carriage of these goods in: postal consignments, under an excise duty suspension procedure using the EMCS system, or products that are traded in goods with third countries and are declared for a customs procedure or re-export, with the exception of goods released for circulation in the customs territory of the European Union, is not subject to the declaration.

• Consignor – a natural person, legal entity or organizational unit without legal personality, engaged in economic activity, making a supply, intra-Community supply of goods and export.
• Receiving entity – a natural person, a legal entity or an organizational unit without legal personality, conducting a business activity, making an intra-Community acquisition of goods, importation of goods or acquisition of goods in the case of supply of goods within the meaning of the Law of March 11, 2004 on tax on goods and services.
• Carrier – a natural person, legal entity or unincorporated organizational unit, engaged in business, performing transportation of goods.

All obligated entities register in the system and receive the status of intermediary (for sellers) or receiving entity (for buyers). The buyer must generate a transaction code from the system before purchasing goods and confirm with the supplier the receipt of, for example, heating fuel, otherwise the supplier will refuse to deliver the products.

Specific obligations have been imposed on each entity. Read more here: https://puesc.gov.pl/e-przewoz

The SENT system is based on the following pillars:

• The notification of shipments by operators to the SENT register and the completion, updating and closing of notifications,
• real-time monitoring using geolocation data sent by GPS locators placed in vehicles (external ZSL/OBU location systems) or using the e-TOLL PL mobile application,
• control carried out by customs and revenue service officers, implemented on public roads and on the rail network.

The law recognizes that sensitive goods include:

• Motor fuels, oils, biodiesel, gasoline,
• dried tobacco,
• vegetable oils, fats and their fractions,
• Lubricants, anti-knock preparations, binders,
• medicinal products,
• foodstuffs for particular nutritional uses
• medical devices that are at risk of not being available in the Republic of Poland,
• used and new clothing, clothing accessories (knitwear and others) and footwear.

Sensitive goods are subject to road transport monitoring only if their quantity exceeds the limits set by the law.

The following activities are subject to monitoring in the SENT system:

• Movements made in connection with domestic deliveries,
• shipments made in connection with intra-Community supply of goods and exports, beginning in the national territory,
• shipments made in connection with intra-Community acquisition of goods and importation, beginning in the territory of an EU member state or a third country, respectively,
• cross-country movements, i.e., movements beginning in one EU member state and ending in another member or third country.

Severe penalties of up to 46% of the gross value of the transported goods may be imposed for violation of cargo monitoring obligations, where the minimum fine is 20000 zlotys.