Poland: new road transport monitoring obligation

Act from 9th March 2017

The new Polish Act regarding the road transport monitoring was announced in the Polish Journal of Laws on 3rd April 2017, however the effective date of the abovementioned Act is 1st May 2017. The Act is primarily designed to seal the VAT system, thus marginalizing the financial benefits of the “grey area”. Consequently, the new law imposes additional obligations on operators that transport certain articles. Please find the link to the published version of the Act in the Polish Journal of Laws below:


Transport to be considered

The obligation concerns the following types of the road carriage of particular amounts/volumes of goods:

1. transport that begins in Poland-domestic transport, intra-Community supply and export;
2. transport that ends in Poland- intra-Community acquisition, import;
3. transit transport






The road monitoring system is not subject to the carriage of goods, which is not related to the performance of the taxable activities, especially when the goods are transported as a warehouse transit. However, this transport must be confirmed with a warehouse transfer sheet issued by the sender of the goods.

Scope of goods under the reporting obligation

The reporting obligation is applied especially to the carriage goods such as: liquid fuels, vegetable oils, wholly-tainted alcohol and dried tobacco. Please find the list with the goods identified with their commodity codes and the amounts/ volumes of the goods, which imposes the obligation regarding the road transport Monitoring HERE.

Please note that the scope of goods can be changed by the Polish legislative body, therefore we advise following up the publications in the Polish Journal of Laws in relation to the adjustments in the Act regarding the road transport monitoring.

Reporting system

Completing, filling in and updating the applications in the monitoring system is done via register SENT, however the registration using the PUESC platform (the Electronic Tax and Customs Services Platform- https://puesc.gov.pl/) is obligatory before sending the first notification.

The notification, before the shipment of the goods begins, has to be submitted (either by sender, receiver or haulier) and the reference number of the notification has to be delivered to the carrier (haulier). The sender has to include the information such as: the planned date of commencement of carriage, the details of the sending entity, including the name and surname or the name, the address of the residence or registered office, in case of intra-Community supply of goods the number by which the entity is identified for the purpose of the tax on goods and services or the value added tax, etc.. The notification includes also the information about the carrier (haulier).

The Polish Ministry of Finance provided the short informative leaflet in Polish, German, English, French and Russian about the obligations of the participants in the monitoring system (senders, receivers, carriers and drivers), the information that has to be included in the notification and the consequences that result from non-compliance:

Please find the leaflet HERE.

The reference number is valid for 10 days, extension is done by sending the new application and obtaining the new reference number. Please keep in mind that the carrier (haulier) is not allowed to begin the shipment without the reference number of the notification. Both the sender and the carrier (haulier) are obliged to update the notification in case of any changes.

In addition, not fulfilling the reporting obligations resulting from the Polish Act regarding the road transport monitoring have consequences in high penalties, which can be imposed on all the parties that did not fulfil the notification duties.

If you have any questions, please contact Kinga Zawora on +41 58 792 2262 or kinga.x.zawora@ch.pwc.com.


Bildquelle: Dachkammer  / pixelio.de


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