On 1 January 2025, Poland will introduce significant changes to the Sent telematics system for monitoring cross-border transport.The new rules will affect transport companies based in the European Union as well as in Iceland, Liechtenstein, Norway, and Switzerland (EFTA area). They will cover international and cabotage operations, including those conducted with CEMT or bilateral permits for non-EU countries.
Under the updated system, registration with Sent will require prior notification before entering Poland. Each registered operation will be issued a reference number valid for ten days, which must accompany the vehicle throughout its journey. Additionally, carriers will need to transmit the vehicle's geolocation data for the entire duration of the trip through Polish territory. The Sent system is designed to monitor specific categories of goods, ensuring traceability of loads along one of Europe’s key logistical corridors.
The goods under Sent supervision are considered at high risk for VAT evasion. Key categories include items under certain customs tariff headings (3403, 2710, 2905, 2707, 2917, 3824, 3826, 2207), denatured alcohol, raw and processed tobacco, all alcoholic products, pharmaceuticals, energy products (including fuels), mineral oils, solvents, thinners, and some chemicals.
Vehicle tracking can be conducted via the mobile application Sent Geo or through external tracking systems compatible with the e-Toll platform. The e-Toll system offers multiple options, such as an app downloadable from App Store and Google Play, On-Board Units (OBUs) available at e-Toll service points, and external localisation systems (ZSL). If the tracking system fails for more than an hour, the driver will be required to stop at the nearest parking area and can only resume the journey once functionality is restored or alternative measures are implemented.
The penalties for non-compliance are significant. Drivers travelling without a reference number risk a fine of 1,500 zloty (€350.98). Companies that fail to register or provide incomplete information may face fines of up to 12,000 zloty (€2,807.84). Failure to transmit geolocation data will result in an additional penalty of 10,000 zloty (€2,339.87).
