POLAND Law and Practice Contributed by: Marek Plota and Anna Klaja-Gogolewska, RM Legal
and enforcement framework that integrates licens- ing, supervision, taxation and compliance oversight across both national and regional levels of the gam- bling market. The minister competent for public finance matters is responsible for establishing gambling policy, grant- ing licences and concessions for casinos and mutual betting, approving game rules and technical stand- ards, and maintaining the official registers of author- ised operators and the public blacklist of prohibited domains. The minister also issues interpretative guid- ance and official notices, ensuring consistent applica- tion of gambling law across all regulated activities. For games of a limited territorial scope, including pro- motional lotteries specifically, the directors of revenue administration chambers ( dyrektorzy izb administracji skarbowej ) and heads of customs-tax offices ( naczel- nicy urzędów celno-skarbowych ) are competent to grant licences and exercise local supervision. These bodies operate within the organisational structure of the National Revenue Administration, under the co- ordination of the minister competent for public finance matters. Administrative enforcement is carried out through the National Revenue Administration ( Krajowa Adminis- tracja Skarbowa , or KAS). Within the KAS structure, the Tax and Customs Service and the competent cus- toms-tax and tax offices are empowered to conduct inspections, seize illegal gaming machines, enforce administrative and fiscal-criminal penalties, and col- lect the gambling tax. 4.2 Regulatory Approach Poland applies a predominantly prescriptive and restrictive approach to gambling regulation, sup- plemented by elements of risk-based supervision in specific areas such as anti-money laundering and consumer protection. The Gambling Act sets out a highly detailed statu- tory framework that defines the types of gambling licensed, the entities authorised to operate them, and the licensing and technical requirements that must be met. The system is rule driven and each gam- bling vertical (casino, betting, lotteries, bingo, gam-
ing machines) is governed by precise legal provisions determining the scope of permissible activities, licens- ing conditions, tax treatment and advertising limits. At the same time, risk-based mechanisms apply in areas where EU law requires a more flexible approach. Under the Act on Counteracting Money Laundering and the Financing of Terrorism, gambling operators are treated as obliged institutions and must apply customer due diligence, transaction monitoring, and enhanced measures proportionate to the level of iden- tified risk. Similarly, the minister competent for public finance matters and the National Revenue Adminis- tration conduct risk-based supervision to prioritise inspections and enforcement in higher-risk segments, Under Polish law, gambling activities may be car- ried out only on the basis of a concession or licence, depending on the type and scope of the operation. This framework reflects the legislature’s intent to apply differentiated levels of regulatory control based on the level of risk and public interest associated with each gambling form. such as online operations. 4.3 Types of Licences A concession is required for casino-type operations, including roulette, card games, dice games and gam- ing machines. It represents the most stringent form of regulatory approval, issued at the ministerial level by the minister competent for public finance matters. A single concession covers all games conducted within a casino, which must operate under an approved set of internal game rules and technical standards. A licence applies to other forms of gambling, includ- ing mutual betting. The Gambling Act differentiates between two types of betting authorisations; one for land-based betting points and another for online bet- ting, meaning that an operator offering both formats must hold two separate licences. Licences are also required for raffles ( loterie fantowe ), audiotele lotter - ies ( loterie audioteksowe ), bingo games with non-cash prizes ( gry bingo fantowe ) and promotional lotteries ( loterie promocyjne ), issued by tax administration authorities.
370 CHAMBERS.COM
Powered by FlippingBook