Polish MEP Marcin Sypniewski (ESN) has asked the European Commission whether Poland's extension of its electronic transport monitoring system SENT to clothing and footwear violates EU law, potentially affecting small retailers and cross-border trade. The question, submitted on 27 May 2026, challenges the proportionality and internal market compatibility of the measure.
SENT was originally designed to monitor high-tax-risk goods such as fuels and excise products. On 17 March 2026, Poland expanded it to cover clothing and footwear. While partial exemptions for microenterprises selling at markets subject to a fee were introduced, Sypniewski argues these are too narrow, excluding market halls, e-commerce, and mobile sales.
SME representatives have flagged disproportionate administrative burdens and unequal treatment of businesses engaged in identical activities. Sypniewski's three-part question asks: whether the extension complies with the proportionality principle and free movement of goods (Articles 34-36 TFEU); whether differential treatment based solely on sales location infringes internal market and fair competition rules; and whether the Commission will examine if SENT duplicates existing VAT, customs, and reporting obligations, especially for micro, small, and medium-sized enterprises.
The Commission is expected to reply within approximately six weeks. Its answer will signal whether it views the Polish measure as a legitimate tax-control tool or a disproportionate barrier to trade, with implications for national monitoring systems across the EU.