Recently, the Ministry of Finance and Economy published a draft of another amendment to the SENT system act on the government's legislative agenda. The draft, numbered UD437, is scheduled for adoption by the Council of Ministers in the third quarter of 2026. Although only the project's assumptions are currently available, not its full text, it's worth familiarizing yourself with the planned changes now.
The bill was created after the President vetoed an earlier bill (UD109). The government intends to continue work on tightening the SENT system, and the planned changes will address a wide range of issues – from new goods subject to monitoring to reforming penalties for system violations.
Ready-mix concrete in the SENT system
The main change planned in the project is the extension of the SENT system to the transport of ready-mix concrete (ready-mix concrete). This obligation will apply to all recipients, including individuals not conducting business activity. An exemption from providing geolocation data is planned for vehicles transporting concrete. Additionally, for large deliveries (over 100 m³), it will be possible to submit a single contract notification instead of individual notifications for each transport.
WHAT WILL CHANGE IN PENALTIES FOR SENT VIOLATIONS?
The project proposes a significant change to the method of penalizing violations of obligations under the SENT system. The current "fixed" penalties (of a fixed amount) will be replaced with maximum penalties, giving authorities the ability to assess them. An important change: errors resulting from obvious mistakes will result in a warning, not a fine. Furthermore, the regulations will be more lenient with respect to violations committed previously.
According to the government, this change is intended to adjust the amount of administrative penalties to the actual level of risk associated with infringements – thus recognising that the current penalties may be disproportionate to the seriousness of a given infringement.
ACCESS TO SENT DATA WILL BE WIDER
The draft stipulates that the authorities authorized to access data collected in the SENT register will include not only customs and tax authorities, but also authorities responsible for climate and agriculture. They will be able to use the data to the extent necessary to perform their duties.
ELECTRONIC SEALS – NEW MONITORING SYSTEM
The project introduces the possibility of using modern official seals – "electronic seals" – equipped with GPS and data transmission technology. These devices will be applicable not only to the SENT system but also to other types of transport. Data from the seals will be collected in a new register maintained by the Head of the National Revenue Administration.
WHAT WILL CHANGE FOR CUSTOMERS
If you run a business related to concrete transport, you should prepare for new obligations: submitting reports to SENT and adapting operational procedures. If you've previously avoided SENT regulations, the new provisions may apply to you – it's worth keeping track of which goods will be additionally covered by the system during the public consultation phase.
For all entities: the change in penalties should be seen as an opportunity to amend internal procedures. Formal errors may prove less costly than before, and the grounds for moderating penalties will be subject to negotiations with the authorities.
WHAT'S NEXT?
The full text of the bill has not yet been published. Public consultations are planned in the coming weeks/months, during which comments will be submitted. After this stage, the bill will be submitted to the Council of Ministers and then to the Sejm. The time pressure is significant – the bill is expected to be adopted by the Council of Ministers by the end of the third quarter of 2026.
We remain ready to support you in adapting your procedures to any new SENT requirements. We recommend following our announcements regarding the announcement of public consultations and the details of the draft legislative process, as its final wording may still change.
This article is for informational purposes only and does not constitute legal advice.
The law is current as of July 28, 2026.
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