Yesterday, another protest was held against the use of the SENT system, i.e. registering the transport of clothing and footwear by micro-entrepreneurs. According to the industry, it was introduced on May 13 this year. changes in transport reporting are far from sufficient. Entries on internet forums are full of indignation. Entrepreneurs demand real changes and exemption from burdensome obligations and penalties imposed by SENT.
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What has changed in the SENT system since May 13, 2026?
We reported on Business Insider several times about the industry's problems with the SENT system. A month ago, the Ministry of Finance proposed changes to the provisions of the regulation of the Minister of Finance on the exclusion of certain obligations regarding declarations of the transport of goods. Ultimately, they were slightly relaxed and the minister's regulation entered into force on May 13 (Journal of Laws, item 634).
Basically The obligation to submit reports to the SENT system excludes the transport of clothing or used clothing, if: do not exceed in total 500 kg and footwear, when they do not exceed 700 pieces and at the same time:
- transport takes place from the permanent place of business activity or the place of residence or registered office to and from the marketplace,
- the entrepreneur will issue an appropriate documentwhich includes, among others, type of goods transported, car registration number, date of transport, address details of the marketplace.
Exclusion however, it only applies to open marketsi.e. market squares and shopping streets. If an entrepreneur transports shoes and clothes to a market located in the building, he or she is subject to reporting to SENT.
Entrepreneurs on Facebook forums admit that changes do not solve anything.
Why is exclusion from SENT insufficient?
As Dominik Szlęzak, senior consultant at BTTP, says, although the regulation of May 13 is slightly more favorable for micro-entrepreneurs than the draft published in April, it still does not meet the industry requirements. The expert explains that the regulation:
— it does not include travel from the place of purchase of clothing/footwear (e.g. wholesaler) to the registered office/permanent place of business;
— does not apply to entrepreneurs who buy for trade outside the market and bring it to the market themselves, does not exempt people trading in buildings from SENT (e.g. in market halls) – which is not systematically justified. — It is not known why the minister differentiates those who trade outdoors at the market from those who trade indoors, says Dominik Szlęzak;
— forces micro-entrepreneurs to weigh the goods they transport, although many traders buy clothes by the piece, not by the kilogram;
– it does not provide a solution for entities for which the car serves as a warehouse and is used for private needs – the proposed exclusion does not take into account such a situation. — For example, if it was the only car in the family and there was clothing covered by SENT in the trunk, without reporting it would theoretically not be possible to move it and go, for example, to a hospital in the event of an emergency – explains Dominik Szlęzak.
What comments does the industry submit to changes in SENT?
Micro-entrepreneurs on internet forums point out that the regulation does not solve their problems. They emphasize, among others, that:
— the 500 kg limit is too low. Most entrepreneurs transport their goods by bus, so the load capacity is approximately 1000-1500 kg,
— sellers usually do not only carry goods for sale, but also want to have a stock (e.g. of a given model or size).
They also indicate that the conditions for exclusion from SENT are very restrictive and must be met cumulatively. “All you need to do is: exceed the limit, change the route, have a different sales model, or one element of documentation is missing, and the entrepreneur automatically returns to full SENT and in the absence of notification, he will still be subject to high penalties,” we read in the next entry.
The obligation to weigh goods is another problem, especially since clothing is sold by pieces, sizes and models, not kilograms.
Severe penalties for a formal error, failure to report, exceeding the weight limit or an incorrect document are also a huge problem. Fines may amount to a minimum of PLN 20,000. PLN or the equivalent of 46 percent value of the goods, even though the vast majority are people legally running a business. In short, the penalties are disproportionate to the scale of offenses in the industry. They may even exceed the value of the transported goods.
Entrepreneurs do not understand why the Ministry of Finance has introduced such requirements in their industry. — “Please indicate clearly what the ratio legis is for extending this obligation to itinerant traders who do not deal in wholesale. After all, these people simply want to sell goods,” admits one of the entrepreneurs.
Author: Łukasz Zalewski, journalist of the Law section, Business Insider Polska
