POLAND Law and Practice Contributed by: Marek Plota and Anna Klaja-Gogolewska, RM Legal
11. Enforcement 11.1 Powers
seize gambling equipment, and block illegal online gambling websites. These measures are used to pre- vent access to unlicensed operators and to protect the regulated market. As for enforcement history, Poland has maintained an active and consistent enforcement policy since the 2017 amendments to the Gambling Act, which sig- nificantly expanded the powers of the National Rev- enue Administration. Numerous administrative and fiscal proceedings have been initiated against entities operating without authorisation or breaching advertis- ing restrictions, and illegal online gambling sites are regularly included in the official register of blocked domains maintained by the minister competent for public finance matters. This consistent record of enforcement demonstrates a strong regulatory stance aimed at maintaining market integrity and compliance The Polish Gambling Act provides for a comprehen- sive system of financial and administrative penal- ties applicable to breaches of licensing, operational and compliance obligations. Financial penalties may be imposed for, among others, the organisation of gambling without the required licence, concession or notification; failure to comply with the terms and conditions of an authorisation; conducting gambling activities outside the authorised scope or location; use of unregistered or non-compliant gaming equip- ment; obstruction of inspections or failure to provide required information; as well as violations of advertis- ing, promotion and sponsorship restrictions. In some cases, the Act stipulates fixed or predeter- mined penalty amounts, while in others, the compe- tent authority may impose a fine up to the statutory maximum provided for the specific infringement. Each case is assessed individually, taking into account the nature, scale and circumstances of the violation. with statutory obligations. 11.3 Financial Penalties Enforcement and Financial Penalties Examples of Financial Penalties The following penalties may apply. • Operating gambling facility without a licence, con- cession or notification:
Enforcement powers in the gambling sector are pri- marily exercised by the minister competent for public finance matters, acting through the National Revenue Administration. These authorities are responsible for supervising compliance with the Act, including licensing conditions, advertising restrictions, report- ing duties and technical requirements for gambling operations. Regulatory and enforcement powers include the right to conduct inspections, request information and documentation, and access business premises and gambling equipment. Authorised officers of the cus- toms and tax administration may carry out inspec- tions to verify compliance with the provisions of the Gambling Act, its implementing regulations and the tax legislation applicable to gambling activities. These inspections cover, in particular, the legality of gam- bling operations, adherence to licence or concession conditions, compliance with advertising and technical standards, and the correct calculation and payment of gambling-related taxes and fees. 11.2 Sanctions Administrative sanctions are imposed in cases of non- compliance with licensing conditions or breaches of statutory prohibitions, such as the unlawful organisa- tion of gambling or violation of advertising restrictions. Under the Gambling Act, the competent authority may issue a decision ordering the removal of identi- fied infringements, revoke a licence or concession, or refuse to renew authorisation. Financial penalties may also be applied under the Gambling Act and relevant tax legislation, for failure to meet reporting or payment obligations. Criminal fiscal sanctions are enforced under the Fiscal Penal Code which provides for fines and other penal- ties for serious offences, including the illegal organi- sation of gambling, the use of unapproved gambling machines, or unlawful advertising and promotion of gambling. In such cases, proceedings are initiated by the customs and tax control authorities and adjudi- cated by the competent courts. In addition, enforce- ment authorities have powers to secure evidence,
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