SENT support

Do you ship or receive goods? SENT is about you

The Electronic Transport Monitoring System imposes specific obligations on shippers and recipients of sensitive goods. Green Reporting will help you meet these obligations – without the stress and risk of penalties.

Transport of goods subject to monitoring (SENT)

Monitoring of road and rail transport and trade by the National Revenue Administration is carried out using the SENT (Electronic Transport Supervision System) IT system.

The SENT system monitors the transport and circulation of goods within the territory of Poland, if the transport:

  • begins on the territory of Poland and ends on the territory of Poland or outside the territory of Poland,
  • begins and ends outside the territory of Poland,
  • starts outside the territory of Poland and ends on the territory of Poland.

What is the SENT system?

Legal obligation

This requirement applies to senders, receivers, and carriers. Failure to report may result in severe financial penalties.

Registration on PUESC

Applications are submitted via the puesc.gov.pl portal, either electronically or via the direct channel (API). A company account and authorization are required.

Real-time geolocation

The carrier is obliged to transmit GPS data throughout the duration of the transport - via OBU, ZSL or the e-TOLL PL application.

SENT number as a goods "passport"

Each approved application receives a unique SENT number, which the driver must present during a roadside check.

Who must submit reports?

The obligation rests with three categories of entities, each with different roles and deadlines.

Sending entity

Registers the notification before the commencement of the transport of goods within the territory of the Republic of Poland.

SENT100 form

If you are a shipping entity, prepare data regarding the entity sending and receiving/recipient of the goods, including their address and NIP or PESEL number, the goods being transported, the place of loading, and the planned date of commencement of transport.

Receiving entity

Completes the notification with pickup details - confirms or closes the transport arriving from abroad.

SENT200 form

After the goods are delivered, complete the notification with information about the receipt of the goods. Only a natural person directly associated with the company (the entity obligated to close the notification) can close the SENT notification, i.e., the owner, employee, or representative of the company who holds the appropriate authorization.

Carrier (transport)

It supplements data about the means of transport and is responsible for continuous transmission of geolocation.

SENT300 form

If you are a carrier, prepare data regarding the carrier, means of transport and geolocation device number, start date and date and place of delivery/end of transport, transport document, and heating devices.

What goods require declaration?

The SENT system covers sensitive goods—raw materials and products that pose a risk of tax fraud. Below are the most important categories:
Motor and heating fuels
Lubricating and technical oils
LPG (Liquefied Petroleum Gas)
Vegetable oils (rapeseed, palm)
Ethyl alcohol and spirits
Dry tobacco and tobacco products
Waste and secondary raw materials
Cosmetic products (selected)
Textiles and clothing (CN 61–63)
Non-ferrous metal scrap
Plastics (granulates)
Food products (selected CN codes)

How to submit a SENT application?

You can submit your application through several channels: the PUESC portal, the direct channel (API), or, as an emergency measure, by email. Regardless of the method, the procedure follows the same steps.

STEP 1. Registering your company on PUESC

The entity must have an active account on the PUESC platform (puesc.gov.pl) and authorization to submit SENT notifications. An EORI or NIP number must also be assigned.

STEP 2. Completing the application form

The sending entity completes the SENT100 form (transport from Poland), the receiving entity completes the SENT200 form (transport to Poland), and the carrier completes the SENT300 form. The data includes the CN commodity code, gross weight, route, and means of transport.

STEP 3. Obtaining a claim number

Once approved, the system generates a unique SENT number. The driver must have it available throughout the entire journey and present it at roadside inspections.

STEP 4. Transferring geolocation data

Throughout the duration of the transport, the carrier must ensure active transmission of GPS data via the OBU device, external location system (ZSL) or the free e-TOLL PL application.

STEP 5. Completing and closing the application

Once the goods are delivered, the receiving entity completes the notification with pickup details (date, time, deviations). The notification is closed, confirming that the shipment was properly completed.

How can we help you?

We provide comprehensive services related to the obligations arising from the SENT System Act.
— from one-time verification to full ongoing service for your company.

🚛 Full SENT operational support

We handle the entire SENT notification process on your behalf—from registration to closing. There's no need to know the regulations or log into PUESC. We handle the work for you, so you can focus on your business.

🔍 Monitoring and responsibility for reports

We don't just submit reports—we ensure their accuracy and status. We monitor shipments, respond to changes, and ensure compliance, eliminating the risk of penalties.

⚡ Fast reporting and real-time response

We operate operationally—we handle requests on an ongoing basis, including urgent ones. We respond immediately to changes in transport to avoid downtime and errors.

⚠️ Corrections, errors and crisis situations

Having trouble with your application? An error, omission, or inspection? We'll dig into the matter and resolve it for you—from proofreading to contacting the authorities. We minimize risk and stress for you.

What does the cooperation look like?

Transparent prices, no hidden fees

Choose the model that best suits your business scale. Both models include full SENT support with no time limits.

TRANSACTIONAL MODEL

Pay per notification
You only pay for the requests you actually submit. Ideal for irregular deliveries.
  • Registration + closing of the application
  • Reference number within 2 hours
  • Supports SENT 100, 200 and 300 series
  • No fixed monthly fee
  • Settlement based on invoice

MONTHLY SUBSCRIPTION

Subscription
Fixed monthly fee for a package of reports. For companies with a regular flow of goods.
  • Everything from the transactional model
  • Priority order processing
  • Dedicated account manager
  • Monthly Reports
  • Dedicated hours with an expert

FAQ, or nfrequently asked questions

Yes. You can outsource handling selected routes or specific cargo groups while maintaining the remaining services yourself. We tailor the scope to your needs.

Standard delivery time is 2 hours from receipt of complete data. Express delivery within 30 minutes. Always before the scheduled start of transport.

Legal responsibility for the accuracy of the data rests with the sending or receiving entity (the Client), in accordance with the SENT Act. Green Reporting is responsible for the timely and technically accurate submission of the report based on the data provided by the Client.

Yes. From 17 March 2026, the obligation applies to goods from CN chapters 61, 62, 63, and 64 weighing more than 10 kg (or more than 20 pieces of footwear). This applies to both exports and imports, as well as intra-Community acquisitions.

We'll guide you through the entire process step by step. Company registration and PUESC authorization typically take 1-2 business days. We'll help you every step of the way.

At Green Reporting, we take over the entire SENT management so that you don't have to deal with it.

  • Verification of the CN codes of your goods, so that you know exactly which deliveries are subject to reporting and at what quantity thresholds.

  • Registration of applications on PUESC, on your behalf as an authorized representative, before each transport, within the required deadline.

  • Updates and closures of applications, upon receipt of the goods, along with full documentation of reference numbers for each delivery.

  • Handling emergency situations, if the SENT register is unavailable, we prepare substitute documents and submit them to the appropriate KAS body.

It's not just filling out forms. It's a real relief for your team.
and the certainty that no delivery will leave without the required notification.

Need support with SENT reports?

Our experts will help you through the entire process – from registering on PUESC, through locator configuration, to daily handling of requests.

Contact us today!