Road transport in Poland is subject to numerous regulations, and one of the most important areas is the system for monitoring the transport of sensitive goods, known as SENT. This tool allows for tracking the transportation of goods such as fuel, alcohol, and other products that may be particularly vulnerable to tax abuses. The obligation to register in the SENT system applies to carriers, senders, and recipients of such goods. Ignoring these requirements can result in significant financial penalties, so it is important to know what to pay attention to in order to avoid them and what steps to take if it becomes necessary to appeal against an imposed penalty.
What is the SENT System?
The SENT System (Electronic Transport Supervision System) is a tool created in Poland to monitor the transport of so-called sensitive goods. The obligation to register in the system is imposed on entities carrying out the transportation of goods within Poland, both for domestic and international transport. SENT allows administrative bodies, such as the National Tax Administration (KAS), to control transportation in real time to minimize the risk of tax fraud. Sensitive goods include:
- fuel (gasoline, diesel fuel, liquefied petroleum gas),
- denatured alcohol,
- tobacco products.
Violations in registration or lack thereof can result in fines reaching tens of thousands of zlotys.
What to Pay Attention to in Order to Avoid Penalties?
One of the key requirements is registering the transport in the SENT system before starting the transportation. This applies to the sender, the recipient of the goods, and the carrier. Each party is responsible for their part of the obligations:
- The sender registers data about the goods and transportation.
- The carrier supplements the registration with information about the vehicle.
- The recipient confirms the receipt of the goods in the system.
Lack of registration or delays in registration are among the most common reasons for penalties. When registering transportation, attention should be paid to the accuracy of the provided data, such as:
- type of goods,
- weight and volume of transported products,
- data of the sender, recipient, and carrier,
- vehicle registration numbers,
- geolocation device number.
Errors in registration, even those caused by accidental mistakes, can be treated as violations of the regulations. Any changes in transportation, such as a change of vehicle, delivery delay, or route change, must be immediately registered in the SENT system. Failure to report such changes can also result in a penalty. The carrier must ensure that the driver has the current SENT reference number. This number is necessary during road checks, and its absence can be interpreted as lack of registration. This is a key element. The reference number is checked during inspections carried out by the National Tax Administration, the police, or the Road Transport Inspection – essentially any authorities with appropriate powers.
In the case of transit through Poland, special attention should be paid to the transport route indicated in the registration. The route should be precisely defined, and any deviations from it (e.g., a change in the entry or exit point from Poland) must be corrected in the system. Goods in transit, like other transports subject to SENT, are monitored using GPS systems (within Poland), which involves the obligation of carriers to install geolocation devices in vehicles to enable real-time route tracking. In case of a vehicle change or an unforeseen delay on the route (e.g., due to a vehicle breakdown), the carrier is obliged to immediately update the data in the SENT system.
What to Pay Attention to in Case of Transit?
Transit of sensitive goods through Poland, both within the European Union and from third countries, is subject to special regulations in the SENT system. This is a common form of transportation carried out by entrepreneurs who transport goods through the territory of Poland without unloading or storing them. Transit in the SENT system requires attention to several important issues.
Registration and obtaining the reference number are the carrier’s responsibilities and must be completed before entering the country’s territory. The registration must contain detailed data about the transported goods and the planned route. Goods in transit, like other transports subject to SENT, are monitored using GPS systems, which involves the obligation of carriers to install geolocation devices in vehicles to ensure real-time route tracking. In case of a vehicle change or an unforeseen delay on the route, the carrier is obliged to immediately update the data in the SENT system. Neglecting this obligation is treated as a violation of the regulations.
Prevention of errors is crucial – it is necessary to double-check the correctness of the entered data or ask a colleague to verify them.
Control
According to SENT regulations, a carrier transporting sensitive goods is obliged to appear for inspection at the request of the authorized authorities.
What Will Be Checked:
- Place and Time of Control: The carrier is obliged to stop the vehicle at the location indicated by the authority or upon request during a routine road inspection.
- Documentation: During the inspection, the driver must have documents confirming the transport, such as:
- SENT reference number,
- transport invoices,
- transport documents (CMR).
- Localization Device: If the transport requires GPS monitoring, the device must be active and working according to requirements, and its number must match the one provided in the registration.
- Verification of Actual Activities: The carrier should also allow inspectors to check the data recorded in the SENT system, such as the route and transported load.
Failure to comply with the requirement to appear for inspection or the absence of required documentation is, of course, subject to administrative sanctions.
Course of Control
Officials conducting the control should always prepare a protocol, which is an official document containing a detailed description of the inspection process. It should include:
- Identification data of the carrier and the officials conducting the activities,
- Course of the Control:
- Place and time of the inspection,
- Scope of inspectors’ activities (checking documents, GPS, goods),
- Verification of the transported load’s compliance with the data in SENT.
- Identified Violations, such as:
- Lack of SENT reference number,
- Discrepancies between documentation and the actual state of transport,
- Issues with the GPS device (e.g., inactive device or mismatched number).
The SENT control protocol is not only documentation of the authorities’ actions but also a tool to protect the carrier’s interests, provided it is carefully checked and supplemented with all important information. At this point, an informed carrier should respond and make entries if, in their opinion, irregularities occurred during the control, such as discrepancies between the actual state recorded in the protocol and reality.
Lukasz Strzelczyk
Trainee Lawyer at Trans Lawyers Legal Office