Agnieszka Majewska, the Ombudsman for Small and Medium-sized Enterprises (SMEs), has submitted an official position to Andrzej Domański, the Minister of Finance and Economy, regarding the functioning of the SENT system (Electronic Transport Supervision System) in relation to the transport of clothing and footwear. In the Ombudsman’s view, the current regulations and proposed changes require significant correction to ensure that the fight against tax fraud does not place an excessive burden on the smallest businesses.
Since clothing and footwear were included in the SENT system, the Ombudsman’s office has received a substantial number of reports from entrepreneurs highlighting practical difficulties and interpretive uncertainties regarding the application of the new rules.
“The SENT system can be an effective tool for limiting irregularities in the trade of goods; however, its design should equally take into account the realities of operating a business as a micro-entity. Regulations require precision, proportionality, and predictability,” emphasizes Agnieszka Majewska, the Ombudsman for SMEs.
Issues with Registration Exemptions
The Ombudsman pointed out that the proposed limits for exemptions from transport registration—which include factors such as weight, quantity, and transport distance—do not align with the specifics of market trade. In practice, even a slight exceeding of one parameter could result in an entrepreneur being subjected to a full regime of administrative obligations. Consequently, Minister Majewska advocates for increasing and adding flexibility to these limits, as well as clarifying them to eliminate the risk of conflicting interpretations.
“Entrepreneurs expect clear and unambiguous rules. The lack of precise definitions and consistent guidelines increases the risk of disputes and legal uncertainty, which directly impacts the security of conducting business,” Majewska indicates.
Key Demands for Reform
In the position paper submitted to the Ministry of Finance and Economy, the Ombudsman for SMEs highlights several critical areas for improvement:
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Broadening Exemptions: The scope of exemptions should be extended to all micro, small, and medium-sized enterprises, regardless of their legal form. Current solutions based on formal criteria may lead to unjustified differentiation between entities operating in similar economic conditions.
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Decoupling from Market Fees: Objections were raised regarding the link between SENT exemptions and the payment of local “market fees.” This metric, detached from the actual scale of business and risk levels, could lead to the unequal treatment of entrepreneurs conducting identical trade under different infrastructural conditions.
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Adaptation Period: The Ombudsman emphasized the need for a transitional “adaptation period.” This would allow business owners to gradually adjust to new obligations and reduce the risk of sanctions for unintentional errors during the initial phase of implementation.
