Extension of the SENT system to concrete and building mixtures
The government's bill to expand the SENT system has been submitted to the Sejm. The proposed changes aim to further tighten the tax system, particularly in the production and sale of ready-mix concrete and other construction mixtures based on mineral binders.
Although a freight transport monitoring system has been in place for several years, legislators have identified a tax loophole in the construction industry. The amendment aims to reduce the so-called gray zone and increase control over the trade in selected concrete materials.
What goods are to be covered by the SENT system?
The project assumes that the following transports will be subject to the obligation to register in the SENT system:
- ready-mix concrete,
- commodity mortars,
- floor underlays,
- cement-sand bedding,
- CBGM type mixtures (screed, screed),
- other mixtures based on mineral binders in the form of a mass ready to be poured, scattered, built in or used.
However, the transport of finished concrete products will remain exempt from the obligation.
New obligations for recipients – not only entrepreneurs
A significant change is the extension of obligations not only to entities carrying out transport, but also to recipients of goods. Recipients of these goods will be required to confirm receipt of delivery, and this obligation will apply to both businesses and individuals, although in the case of individuals, confirmation should be provided by the supplier.
Financial sanctions
The project envisages the introduction of a fine of PLN 5,000 for:
- no confirmation of receipt of goods in the system,
- supplementing data inconsistent with the factual situation.
In practice, this means that failure to comply with formalities – even if the delivery is actually completed – may result in severe financial penalties.
Clothing and footwear also under supervision
In parallel, an earlier amendment to the Act on the SENT system is already waiting to enter into force, expanding the catalogue of goods subject to the reporting obligation to include the transport of clothing and footwear.
Summary
The proposed changes to the SENT system are part of a broader strategy to tighten the VAT system and reduce the grey economy in the construction industry. In practice, avoiding financial penalties will require not only accurate transport reporting but also timely and accurate delivery confirmation.
This article is for informational purposes only and does not constitute legal advice.
The law is current as of February 16, 2026 .
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