POLAND Law and Practice Contributed by: Marek Plota and Anna Klaja-Gogolewska, RM Legal
toring and player verification. Despite these differ- ences, the licensing process in both cases remains rigorous and highly formalised. 4.7 Application Timing The law sets specific timeframes for the considera- tion of licence and concession applications. As a rule, applications for the granting of a concession or licence must be processed within six months from the date of submission. This general period applies in particular to activities such as casino operations, or mutual betting where the scope of verification and documentation is extensive. For smaller-scale gambling forms, such as promotional lotteries, audiotele lotteries and raffles, the statutory timeframe is shorter – two months from the date of application. These proceedings are typi- cally handled by regional tax administration authorities and involve a simplified assessment procedure. 4.8 Application Fees Licence Fees and Financial Security Requirements Under the Polish Gambling Act, the fees associated with licence and concession applications are cal- culated as percentages of a statutory base amount ( kwota bazowa ), which serves as the benchmark for determining all administrative charges in the gambling sector. The base amount for a given calendar year equals the average monthly salary in the enterprise sector (excluding profit-related bonuses) in the second quar- ter of the preceding year, as officially announced by the President of the Central Statistical Office (GUS) in the Official Journal of the Central Statistical Office. This mechanism ensures that the level of fees auto- matically adjusts to current economic conditions and inflation trends. Licence and Concession Fees The highest fee applies to the granting of a casino concession, set at 32,000% of the base amount, reflecting both the profitability and regulatory com- plexity of casino operation (PLN2,854,060.80; approx- imately EUR663,956). A licence to operate a cash bingo hall is charged at 5,500% of the base amount (PLN490,541.70; approximately EUR114,089), while a licence for mutual betting requires a fee of 2,000% of the base amount (PLN178,378.80; approximately
EUR41,484), with additional charges depending on the form and scope of the activity. Specifically, opera- tors must pay 50% of the base amount for each bet- ting point (PLN4,459.47; approximately EUR1,037), 2,000% for online betting operations, and 5,000% for each website used to offer betting services (PLN445,947.00; approximately EUR103,713). For lower-risk gambling activities, such as raffles and cash bingo, the licence fee amounts to 100% of the base amount (PLN8,918.94; approximately EUR2,075), or 50% if the activity is conducted within a single voivodeship (province) (PLN4,459.47; approxi- mately EUR1,037). Promotional and audiotele lotteries are subject to a proportional fee equal to 10% of the total prize pool, but not less than 50% of the base amount (PLN4,459.47; approximately EUR1,037), link- ing the administrative cost directly to the economic The Gambling Act also provides for administrative fees for modifications to existing concessions and licences. The fee for amending a casino conces- sion is 400% of the base amount (PLN35,675.76; approximately EUR8,300), while an amendment to a standard licence costs 200% of the base amount (PLN17,837.88; approximately EUR4,148). Smaller adjustments such as changes related to a specific gaming venue or betting point, require a payment of 10% of the base amount (PLN891.89; approximately EUR207). Financial Security Requirements In addition to the applicable fees, gambling operators are required to provide a financial security ( zabezpiec- zenie finansowe ) to protect the financial interests of players and ensure compliance with tax obligations under the Gambling Tax Act. The amount of security depends on the type and scale of activity: • PLN1.2 million (approximately EUR279,000) – for the operation of a casino; • PLN600,000 (approximately EUR140,000) – for the operation of a cash bingo hall; • PLN40,000 (approximately EUR9,300) – for each betting point; and scale of the game. Amendment Fees
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