Legal Alert | SENT reporting obligations for concrete deliveries
February 18, 2026
Legal Alert | SENT reporting obligations for concrete deliveriesFebruary 18, 2026 Last week, the Polish Government adopted a draft act concerning the transport monitoring system SENT, which expands the statutory list of goods subject to monitoring to include concrete. What does the draft bill entail?Under the proposed regulations, the SENT system would cover the transport of commercial concrete, i.e. ready-mix concrete and other mixes ready to be poured, spread, installed, incorporated, or otherwise used, including in connection with deliveries to investors. The proposed changes regarding SENT monitoring of concrete transport would apply to all categories of entities — both entrepreneurs and natural persons who do not conduct business activity to whom concrete is delivered. In the case of entrepreneurs, the draft act states that where a contract provides for the delivery of concrete in an amount exceeding 100 m³, the entire contract may be reported in the SENT system. Obligations of entrepreneursThe basic SENT obligations include:
Importantly, the draft regulations provide for administrative penalties, including for failure to supplement the notification with data confirming receipt of the delivered goods. Latest Insights
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