The new rules will take effect on 17 March 2026 and are expected to affect fashion brands, e-commerce companies, retail chains, carriers and logistics operators. For many businesses outside Poland, this may be their first direct encounter with the Polish reporting regime, which is used to monitor the transport of goods considered vulnerable to tax abuse.
Poland expands its goods monitoring system
Poland’s SENT system has been in place since 2017 and already covers products such as fuels, alcohol, certain waste streams and selected agricultural goods. From 17 March, it will also apply to selected categories of clothing and footwear.
This means that a much larger share of routine deliveries linked to retail and e-commerce may now require notification before transport begins.
According to KPMG in Poland, implementing the new requirements is not just a matter of registration in the relevant online system. In practice, businesses may need to review their supply chains, identify which shipments must be reported, verify the classification of goods and determine who is responsible for submitting notifications. They may also need procedures for checking data accuracy, updating information and training staff involved in logistics, finance and tax compliance.
Who is responsible for reporting?
Responsibility depends on the type of movement.
For transport starting in Poland, the notification must be submitted by the sender. For shipments arriving in Poland from another EU country or from outside the EU, the obligation lies with the recipient. In the case of transit through Poland, responsibility falls on the carrier.
KPMG notes, however, that assigning the main reporting obligation to one participant does not automatically remove all obligations from the others. Companies involved in the transaction still need to ensure that the transport is correctly linked to the relevant VAT-taxable activity and that the submitted data is accurate.
Fines can be high, but delays may hurt even more
The penalties for non-compliance are severe. Failure to submit a notification, or submitting incorrect data, may result in a fine of 46% of the gross value of the goods, with a minimum penalty of PLN 20,000.
But the financial sanction is only part of the risk. Companies may also face vehicle detention, delivery delays, disruption to contracts and reputational damage.
In the fashion sector, where seasonal collections and tight delivery windows are critical, those operational consequences may prove more damaging than the fine itself. KPMG also points out that although the regulation provides some exclusions, for example for postal operators, most retail companies are unlikely to qualify.
Extra compliance pressure for carriers
The new rules will also place additional demands on transport operators.
Carriers must verify the SENT reference number before starting the journey. According to the rules described in the article, that number is valid for 10 days, and its absence may lead to the transport being stopped immediately.
In practical terms, this means hauliers may need closer coordination with customers, updated driver instructions and stronger checks on transport documentation before departure. Without clear procedures, there is also a greater risk of disputes between carriers and clients over liability for fines, delays and payment.
One week left to prepare
With the rules due to enter into force in a week, companies handling affected goods should already be reviewing their processes, checking which shipments fall within the new scope and ensuring that relevant teams understand their responsibilities.
For international operators, the key message is simple: even standard clothing and footwear deliveries connected to Poland may soon require an additional compliance step. Businesses that leave preparations until the last moment risk both costly penalties and disruption to day-to-day operations.
