Commissioner Wopke Hoekstra has indicated that the European Commission will engage with Poland to ensure that the extension of its SENT transport monitoring system to clothing and footwear respects the principle of proportionality under EU law, while acknowledging Member States' latitude to combat VAT fraud. The response, which offers no concrete timeline or specific measures, leaves Polish SMEs and retailers facing continued administrative burdens from the expanded system.
The answer, given on 17 July 2026, responds to a parliamentary question from Marcin Sypniewski (ESN). Sypniewski had raised concerns that the extension, adopted by Poland on 17 March 2026, creates disproportionate burdens for micro, small and medium-sized enterprises, particularly those in market halls, e-commerce and mobile sales, and may violate the free movement of goods under Articles 34-36 TFEU.
Hoekstra's reply is largely declarative, citing Article 273 of the VAT Directive and CJEU case law to affirm that Member States may impose obligations to ensure VAT collection and prevent evasion, but must do so proportionally. The Commissioner did not commit to a formal infringement procedure or impact assessment, instead stating only that the Commission 'intends to engage with Poland' to ensure compliance. No numerical targets, deadlines or structural changes were announced.
The policy orientation suggests a cautious, deferential approach to national anti-fraud measures, prioritising Member State discretion over immediate market liberalisation. This leaves Polish SMEs and retailers — the most directly impacted stakeholders — without immediate relief from the reporting obligations. The Commission's engagement may lead to future adjustments, but no timeline was given. The answer signals that the Commission views the SENT system as a legitimate anti-fraud tool, provided it is applied proportionally, and that any challenge will be handled through dialogue rather than enforcement action.