SENT for consignees: when you notify and confirm receipt
Obligations depend on the direction of carriage. Below is what the Act says about your role in each of the three cases, with the provision in brackets. Whether the goods are subject to SENT at all, check in the tool.
Carriage starts in Poland (domestic sale, intra-Community supply, export): Art. 5 of the Act
Notifies: consignor (sending party) (SENT100).
- Confirm receipt of the goods in the notification no later than the next working day after delivery. (Art. 5(5))
Penalties for this role: Art. 24(1): 10,000 zł. For an obvious error and goods from a tax warehouse with taxes paid: 2,000 zł (Art. 24(1a)).
Carriage into Poland (intra-Community acquisition, import): Art. 6 of the Act
You send the notification (SENT200).
- Before the goods enter Poland, send a SENT200 notification via PUESC and obtain the reference number. (Art. 6(1), Art. 9)
- Give the reference number to the carrier. (Art. 6(1))
- Confirm receipt of the goods no later than the next working day after delivery. (Art. 6(4))
- The reference number is valid for 10 days from issue. After that, a new notification is needed before continuing. (Art. 11)
- Update the notification promptly when data change (goods data are not updated). If the carriage does not start, report the withdrawal. (Art. 8)
Penalties for this role: Art. 21(1): 46% of the gross value of the goods, not less than 20,000 zł. Art. 21(2): 46% of the difference in gross value between the goods notified and carried, not less than 20,000 zł. A discrepancy of up to 10% in quantity, mass or volume is not an error (Art. 23). Art. 24(1): 10,000 zł. For an obvious error and goods from a tax warehouse with taxes paid: 2,000 zł (Art. 24(1a)).
The authority may waive a penalty where justified by an important interest of the party or by the public interest, on application or of its own motion (Art. 21(3), Art. 22(3), Art. 22a(2), Art. 24(3)). A waiver is only possible if it is not State aid or falls within de minimis aid or aid meeting the conditions of the implementing provisions (Art. 26(3)). This is the authority’s decision, not a rule you can rely on. The penalty for failing to update the notification or to transmit geolocation data is waived if the cause was the register being unavailable (Art. 24(2), Art. 22(2b)).
This is information with its legal basis, not legal advice. The result depends on the data you provide: CN code, quantity, route, transaction and procedure. The provisions and the position of the authority (KAS) are binding.
Frequently asked questions
Consignee (receiving party): what applies under Art. 5?
Confirm receipt of the goods in the notification no later than the next working day after delivery.
Consignee (receiving party): what applies under Art. 6?
Before the goods enter Poland, send a SENT200 notification via PUESC and obtain the reference number. Give the reference number to the carrier. Confirm receipt of the goods no later than the next working day after delivery. The reference number is valid for 10 days from issue. After that, a new notification is needed before continuing. Update the notification promptly when data change (goods data are not updated). If the carriage does not start, report the withdrawal.