SENT for carriers: obligations, SENT-GEO, penalties
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).
- Do not accept the goods for carriage without the reference number. (Art. 10(1))
- Before the carriage starts, complete the notification: carrier details and tax ID, registration numbers, start date, planned end date, licence (if required), place of delivery, transport document number, locator or device number. (Art. 5(4))
- Give the driver the reference number before departure. (Art. 10(2))
- Ensure geolocation data are transmitted for the whole route in Poland: a locator (e.g. the e-TOLL PL app) or an external location system (ZSL/OBU) connected to SENT-GEO. (Art. 10a)
Penalties for this role: Art. 22(2): 10,000 zł Art. 22(2a): 10,000 zł. The authority waives the penalty if the cause was the register being unavailable (Art. 22(2b)). Art. 22a(1): 100,000 zł, unless it is established who acquired or holds the goods or where the carriage ended. 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
Notifies: consignee (receiving party) (SENT200).
- Do not accept the goods for carriage without the reference number. (Art. 10(1))
- Before the carriage starts, complete the notification: carrier details and tax ID, registration numbers, start date, planned end date, licence (if required), place of delivery, transport document number, locator or device number. (Art. 6(3))
- Give the driver the reference number before departure. (Art. 10(2))
- Ensure geolocation data are transmitted for the whole route in Poland: a locator (e.g. the e-TOLL PL app) or an external location system (ZSL/OBU) connected to SENT-GEO. (Art. 10a)
Penalties for this role: Art. 22(2): 10,000 zł Art. 22(2a): 10,000 zł. The authority waives the penalty if the cause was the register being unavailable (Art. 22(2b)). Art. 22a(1): 100,000 zł, unless it is established who acquired or holds the goods or where the carriage ended. 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 through Poland between other countries: Art. 7 of the Act
You send the notification (SENT300).
- Before entering Poland, send a SENT300 notification via PUESC and obtain the reference number. (Art. 7(1), Art. 9)
- 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)
- Give the driver the reference number before departure. (Art. 10(2))
- Ensure geolocation data are transmitted for the whole route in Poland: a locator (e.g. the e-TOLL PL app) or an external location system (ZSL/OBU) connected to SENT-GEO. (Art. 10a)
Penalties for this role: Art. 22(1): 20,000 zł Art. 22(2a): 10,000 zł. The authority waives the penalty if the cause was the register being unavailable (Art. 22(2b)). Art. 22a(1): 100,000 zł, unless it is established who acquired or holds the goods or where the carriage ended. 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
Carrier: what applies under Art. 5?
Do not accept the goods for carriage without the reference number. Before the carriage starts, complete the notification: carrier details and tax ID, registration numbers, start date, planned end date, licence (if required), place of delivery, transport document number, locator or device number. Give the driver the reference number before departure. Ensure geolocation data are transmitted for the whole route in Poland: a locator (e.g. the e-TOLL PL app) or an external location system (ZSL/OBU) connected to SENT-GEO.
Carrier: what applies under Art. 6?
Do not accept the goods for carriage without the reference number. Before the carriage starts, complete the notification: carrier details and tax ID, registration numbers, start date, planned end date, licence (if required), place of delivery, transport document number, locator or device number. Give the driver the reference number before departure. Ensure geolocation data are transmitted for the whole route in Poland: a locator (e.g. the e-TOLL PL app) or an external location system (ZSL/OBU) connected to SENT-GEO.
Carrier: what applies under Art. 7?
Before entering Poland, send a SENT300 notification via PUESC and obtain the reference number. 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. Give the driver the reference number before departure. Ensure geolocation data are transmitted for the whole route in Poland: a locator (e.g. the e-TOLL PL app) or an external location system (ZSL/OBU) connected to SENT-GEO.