Polish SENT System: A Guide to Rules & Fines

Are you planning a transport to, from, or through Poland and have just heard about the "SENT system" for the first time? You're not alone. For many companies, this electronic monitoring system is a complex bureaucratic hurdle, and non-compliance can lead to hefty fines of up to €5,000 or more.

The fear of delivery delays, steep fines, and a confusing process on a platform that is entirely in Polish is very real. But there is a solution.

This guide translates the official regulations into a clear, practical guide. In just a few minutes, you will learn whether you are affected, how the process works, and how to complete each step correctly to avoid costly mistakes. Last updated on [26.05.2026].

What is the Polish SENT system? (The 60-second explanation)

The Polish SENT system (Polish: System Elektronicznego Nadzoru Transportu) is a digital platform for the seamless monitoring of road transport. It was introduced by the National Revenue Administration (Krajowa Administracja Skarbowa - KAS) to prevent the illegal trade of "sensitive goods" and to effectively combat tax fraud, particularly in relation to VAT and excise duty.

In essence, three parties – the consignor, the carrier, and the consignee – must report every relevant step of the transport online via the official PUESC (Platforma Usług Elektronicznych Skarbowo-Celnych) platform. A unique SENT reference number is generated for each transport that requires notification. This number is the key to legal transport and must be carried by the driver at all times. Without a valid SENT number, the transport is illegal within Polish territory.

Are my shipments affected? 3 key factors to check

The requirement to use SENT is not universal; it depends on three key criteria: the type of goods, their quantity, and the transport route. A notification is only required if your shipment meets all the criteria.

Factor 1: The list of goods (incl. CN codes)

The system only applies to a legally defined list of "sensitive goods". These mainly include products considered vulnerable to tax evasion. Identification is based on the internationally valid CN codes (Combined Nomenclature). Here are the main categories of goods:

Goods category	Examples	Typical CN codes
Motor and heating fuels	Petrol, diesel, heating oils, lubricating oils, biodiesel	2710, 3403, 3826
Alcohol & alcoholic beverages	Pure ethyl alcohol (undenatured), certain spirits	2207
Tobacco products	Unprocessed tobacco, raw tobacco	2401
Chemical products	Solvents, thinners, certain chemicals	3814

Important note: This is a simplified overview. The complete and legally binding list can be found on the official PUESC website. Always check the exact CN code for your goods.

Factor 2: The quantity thresholds

Not every transport of sensitive goods automatically requires a notification. The obligation only applies when a certain quantity per shipment is exceeded. As a rule of thumb:

• The shipment of a single type of goods weighs more than 500 kg (gross).
• The volume of the shipment of a single type of goods exceeds 500 litres.

If your shipment is below these thresholds, a SENT notification is generally not required.

Factor 3: The type of transport

The SENT system monitors the movement of goods on Polish territory. The notification requirement therefore applies to the following transport routes:

• Imports into Poland: A shipment from an EU or third country with a destination in Poland.
• Exports from Poland: A shipment that starts in Poland and is destined for another country.
• Transit through Poland: A shipment that is neither loaded nor unloaded in Poland but merely passes through the country en route from its origin to its destination. This last point is often overlooked and leads to problems during inspections.

How the SENT system works: the 4-step process

The entire SENT process is digital and is managed via the PUESC portal. It requires precise coordination between the consignor, carrier, and consignee. Each party has a specific task to perform at a specific time.

Step 1: Register on the PUESC platform

Before a notification can be made, the responsible company must register on the PUESC platform. This is a one-time process that must be carried out carefully. A user account is created and an application is made for advanced access rights to the "e-Przewóz" (electronic transport) section. This step can be challenging due to the language barrier and bureaucratic requirements.

Step 2: The SENT notification by the consignor/consignee

The notification itself must be made before the transport begins on Polish territory. The party responsible for creating the notification depends on the direction of transport:

• For exports from Poland, the consignor is responsible.
• For imports into Poland, the consignee is responsible.
• For transit shipments, the carrier is responsible, but often acts on behalf of the consignor or consignee.

Detailed information is required for the notification, including: details of the consignor, carrier and consignee, a precise description of the goods with the 8-digit CN code, gross weight or volume, the planned date for the start of transport, and the exact loading and unloading addresses. Once the data has been entered successfully, the system generates the crucial SENT reference number. This number is valid for 10 days.

Step 3: Completion by the carrier

After the SENT reference number has been created, the carrier must complete the notification. This must also be done before crossing the border into Poland or before starting the journey within Poland. The carrier adds the following data:

• Their own company details (if not already entered by the notifying party).
• The licence plate number of the lorry and the trailer/semi-trailer.
• The details of the geolocation device (more on this in the next section).

If the vehicle or driver changes at short notice, these details must be updated in the portal immediately. The carrier is responsible for the accuracy of this information.

Step 4: Confirmation by the consignee

The final step takes place after the goods have arrived at their destination in Poland. The consignee is legally obliged to confirm receipt of the goods in the PUESC portal within 24 hours. This confirmation officially closes the SENT notification. This step is not required for exports or transit shipments.

Who is responsible for what? A clear overview

The division of responsibilities is strictly regulated. A mistake by one party can result in penalties for all parties involved. This table summarises the responsibilities:

Party	Task in the SENT process	When
consignor / consignee	Creating the SENT notification, providing goods and address details, obtaining the SENT reference number.	Before transport begins.
carrier	Completing the notification with vehicle details, ensuring geolocation is active, giving the reference number to the driver.	Before transport begins, after receiving the reference number.
driver	Carrying the SENT reference number, activating the GPS device, presenting the number during inspections.	Throughout the entire transport in Poland.
consignee (in Poland)	Confirming receipt of the goods in the PUESC portal.	Within 24 hours of unloading.

Penalties and consequences for non-compliance

The Polish authorities are rigorous in prosecuting violations of the SENT regulations. Ignorance is no excuse. The fines are steep and can affect multiple parties in the supply chain:

• Missing or incorrect notification: A fine of PLN 20,000 (approx. €4,700) or 46% of the net value of the goods, whichever is greater. This penalty can be imposed on the party responsible for the notification (consignor/consignee).
• Failure by the carrier to complete the notification: The carrier can also be fined up to PLN 20,000.
• Penalty for the driver: If the driver does not carry a valid reference number or the GPS system is not active, they face a personal fine of PLN 5,000 to 7,500 (approx. €1,150 to €1,750).
• Seizure of goods: In the event of serious violations, the goods may be seized until the matter is resolved and the fine is paid, leading to major delivery delays.