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Online sports betting regulation w

Specific types of regulated gambling and betting. How specific types of gambling products can be offered and the related limitations for offering gambling products. The requirements and procedures for obtaining gambling licences and permits for operators, as well as for training persons directly conducting actions with regards to gambling for example, croupiers. The government fees applicable to gambling operators. Administrative fines for violating the law.

In addition to administrative fines, there are also criminal sanctions for violations in connection with gambling. The Gambling Law applies to both land-based and online gambling. Definitions of gambling. What is the legal definition of gambling in your jurisdiction and what falls within this definition? General definition The Gambling Law applies to "gambling games" gry hazardowe , which consist of four main categories:. Games of chance gry losowe.

This is an umbrella term for "games, including those conducted via the Internet, for cash or in-kind prizes, the result of which depends in particular on chance". In practice, the prevailing view of the courts is to interpret this definition restrictively: whenever an element of chance occurs in a game, even to a minor extent, the game is a game of chance.

In addition to the general definition, the Gambling Law also lists the specific forms of gambling games which are considered games of chance. These include:. These are games played for cash or in-kind prizes, and consist of two subtypes:. Card games gry w karty. Three types of card games are considered gambling games:. Only card games played for cash or in-kind prizes are subject to gambling regulations.

Slot machine games gry na automatach. See Question 4, Slot and other machine gaming. Games where there is no element of chance that is, games solely based on the participants' skill or knowledge are not covered by the Gambling Law. However, in many cases, it can be hard to tell whether a particular activity constitutes a game of chance.

This area is interpreted strictly by the authorities. The Minister of Finance is authorised to issue on request decisions whether a particular game should be treated as a gambling game regulated by the Gambling Law. However, the decision is binding in individual cases only and the Minister does not issue universally-binding interpretations of the Gambling Law. Online gambling No specific definition for online gambling is provided in the Gambling Law. The Gambling Law simply includes provisions that apply only to games "conducted via the Internet network", but does not explain this term further.

Online betting and promotional lotteries are the only forms of online gambling currently allowed to be organised by private entities. Other online gambling games are restricted for private entities, but a state-owned company Totalizator Sportowy Sp. Land-based gambling Most of the Gambling Law's regulations concern land-based gambling. The Law does not specifically distinguish land-based gambling from online gambling, however, some provisions apply exclusively to online gambling and betting, and are not applicable to land-based operations.

Regulatory authorities. What are the regulatory or governmental bodies that are responsible for supervising gambling? General supervisory authority for gambling rests with the minister competent for public finance currently this area of government is designated to the Minister of Finance.

The minister is responsible for, among other things:. Issuing decisions classifying certain products as gambling products. Issuing licences to casinos, and permits for bingo saloons and betting operations. The day-to-day supervision of the gambling market in Poland, as well as enforcement, is carried out by the National Revenue Administration NRA , a state organ responsible for taxes and customs.

In general, Directors of Revenue Administration Regional Offices act in a supervisory capacity towards the gambling market, while Heads of Tax and Customs Offices are responsible for imposing fines for non-compliance with gambling regulations. Gambling products.

What gambling products have been specifically identified by legislation, and what different requirements have been established for each? Poker The Gambling Law classifies poker as one of the card games. However, the term "poker" and the rules of the game itself are not further defined. Case law also does not use a specific definition generally all card games which resemble poker according to their rules are treated as poker.

Playing poker is highly regulated if it includes cash or in-kind prizes otherwise the Gambling Law does not apply. The Gambling Law provides an exhaustive list of legal forms of playing poker, as follows:. In tournaments, which may be organised by a casino, either on the premises of a casino or outside them.

In games played against the casino, on its premises. In tournaments organised by entities other than casinos, a form which is only allowed when minor in-kind prizes are provided. Organising a poker tournament requires notifying fiscal authorities in advance, and the terms of the tournament must be pre-approved by the Minister of Finance. Betting There are two forms of betting allowed under the Gambling Law:. Bookmaking the more popular form. In bookmaking, winning is related to the outcome of sports or other events.

The Gambling Law defines bookmaking as "betting for cash or in-kind prizes consisting of guessing the occurrence of various events, including virtual events, where the participants pay stakes and the value of prizes depends on the ratio of the stake and prize as agreed between the entity accepting the bet and the stake payer".

Since 1 April , computer-generated "virtual events" may be used as a basis for betting. Operators are prohibited from accepting bets on results of number games. Bookmaking may be conducted in both land-based and online form. A permit is required before operators can commence operations see Question 5. Sports betting The Gambling Law allows for two forms of sports betting:. See above, Betting. Totalisator systems. This is "betting for cash or in-kind prizes consisting of guessing the results of sports competitions among humans or animals, where participants pay stakes and the value of the prize depends on the total of stakes paid" pari-mutuel betting.

Both forms of sports betting fall within the broader category of betting see above, Betting. Casino games For private entities, the following games may only be offered inside casinos and therefore a casino licence is required to organise them in their land-based variation. A state-owned company is also exclusively allowed to offer them via the internet. Cylindrical games. This a type of game where the "participation consists of choosing numbers, signs or other distinguishing marks, the value of the prize depends on a predefined ratio of the stake and prize, and the result of the game is determined by a rotary device or cylindrical games conducted via the Internet under the abovementioned rules".

Roulette is the most popular cylindrical game. Dice games. These are not defined further by the Gambling Law. Slot machine games. See below, Slot and other machine gaming. Slot and other machine gaming Under the Gambling Law, slot machine games are defined as "games played with the use of mechanical, electromechanical or electronic devices, computers included, as well as games conducted via the Internet, when their rules correspond to those of slot machines, for cash or in-kind prizes, where the game features an element of chance".

As the definition is broad, many types of electronic games can be treated as slot machine games under the Gambling Law if they offer cash or in-kind prizes. An "in-kind prize" in relation to slot machine games is also understood to cover winning either:. Additional play time.

The ability to start a new game without having to pay a new game fee. This definition is particularly broad, and it has been argued that it even covers some mechanics of "ordinary" non-gambling computer games, such as "loot boxes" in November the regulator dismissed these claims, although only in a press statement with no official legal force.

Slot machine games are only permitted inside casinos or slot machine parlours, with the latter being exclusively operated by a state-owned company. Terminal-based gaming There is no such separate category of games defined under the Gambling Law. In most cases the various types of gaming terminals provided they feature games with an element of chance and offer cash or in-kind prizes will fall within the category of slot machine games see above, Slot and other machine gaming.

Bingo The Gambling Law defines three forms of bingo:. This is a game "where participation occurs by purchasing a game ticket, which includes random sets of numbers or signs from a predefined set of numbers or signs, where the game is conducted nationwide and the draw is broadcasted on television and the entity organising the game offers cash or in-kind prizes".

Cash bingo. This is a game "where participation occurs by purchasing random sets of numbers from a predefined set of numbers, where the entity organising the game offers only cash prizes which value depends on the total of the stakes paid". Raffle bingo. This is a game "where participation occurs by purchasing random sets of numbers from a predefined set of numbers, where the entity organising the game offers only in-kind prizes". Each form of bingo is regulated in a different manner, for example:.

Telebingo is subject to state monopoly and cannot be organised by private entities. As of , no such games have been held in Poland. Cash bingo can only be held in bingo game saloons, which require a bingo game saloon permit. No such saloons operated in Poland in Organising a raffle bingo game requires obtaining a prior permit that will be valid for one specific game only. Any natural or legal person can organise a raffle bingo game a bingo game saloon permit is not required in this case.

A mere notification that the game is due to be held which should be made at least 30 days prior to the planned date of the game is required for raffle bingo games with:. A permit for a raffle bingo game is not always required, but must only be organised for charitable intentions. The Gambling Law states that all profits should be used for "socially beneficial purposes".

A permit is always required if the value of prizes exceed the sums specified above. In practice, games of bingo are almost non-existent in Poland. Lottery The Gambling Law defines four types of lotteries:. Cash lotteries. These are games "where participation occurs by purchasing a coupon or other game ticket and the entity organising the lottery offers only cash prizes". Raffle lotteries. These are games "where participation occurs by purchasing a coupon or other game ticket and the entity organising the lottery offers only in-kind prizes".

Promotional lotteries. These are games "where participation in a free lottery occurs by purchasing a product, a service or other game ticket and the entity organising the lottery offers cash or in-kind prizes". There are games "where participation occurs by either a paid phone call, or short text messages using a public telecommunications network". Each type of lottery is regulated in a different manner, for example:. Cash lotteries can only be organised by a state-owned company appointed by the Prime Minister currently Totalizator Sportowy.

Raffle lotteries can be organised by anyone with a prior permit in the same way as raffle bingo. For details of permit costs and exemptions for public benefit organisations, see above , Bingo. Number games The Gambling Law specifically addresses number games. These are defined as "games where the prize is won by choosing correct numbers, signs or other distinguishing marks and the value of the prizes depends on the total of stakes paid", and the game of "keno", where "the prize is won by choosing correct numbers and the value of the prizes is the product of the stake paid and the multiplier specified for specific levels of prizes".

The most prominent number game in Poland is Lotto, a de facto national lottery. The state has a monopoly over all number games in Poland. What is the licensing regime if any for land-based gambling? Available licences Different licences or permits are required depending on the type of game, for example, a:. Casino licence is required for casino games. Bingo game saloon permit is required for cash bingo.

Betting operator permit is required for providing betting operations. Casinos and bingo saloons are limited in number. Under the Gambling Law, not more than one casino can operate in a single location village or city up to , inhabitants. Casinos can be also run aboard sea passenger ships and passenger ferries under the Polish banner, provided these games commence no earlier than 30 minutes after leaving the departure port and end no later than 30 minutes prior to arrival at the destination port.

The rules for numbers are similar for bingo saloons, but the limit is one saloon per , inhabitants, and not more than one saloon per , in one province. Where more than one entity applies for a licence or permit with quantitative restrictions, the Minister of Finance should organise a public tender procedure.

For slot machine parlours operated by a state-owned company there is also a limit on the number of slot machines which can operate in them, with no more than one machine per 1, inhabitants allowed in a single county powiat. There are no such restrictions as to the number of bet-making points allowed.

Each casino licence is valid for one specific casino only. This rule also applies to bingo saloon permits. Similarly, one permit is valid for a specific number of bet-making points. Each licence or permit also requires the approval of the terms and conditions of the gambling product from the Minister of Finance or Director of the competent Revenue Administration Regional Office, depending on the geographic scope of the intended gambling product.

For some games, no licence or permit is required and a mere prior notification is sufficient. A notification to the competent Head of the Customs and Tax Office must be made at least 30 days prior to the planned date of the game of raffle bingo or a raffle lottery, if the total value of the prizes does not exceed either:. Eligibility Number games, cash lotteries, telebingo, and slot machines other than those in casinos are subject to state monopoly and can therefore only be offered by a state-owned operator.

In general, only joint-stock and limited liability companies with their registered offices in Poland can operate casinos, bingo saloons or betting points. A representative in Poland must be appointed on the basis of a written agreement with the operator in question. A supervisory board is required for the casinos', bingo saloons' and betting operating companies.

A minimum share capital requirement exists for casinos, bingo saloons and betting operators PLN4 million for casinos, PLN2 million for bingo saloons and betting operators. Raise justified concerns in relation to state security, public order, security of the economic interests of the state, as well as concerns from the perspective of the regulations on combating money laundering or financing of terrorism the minister granting the licence or permit may request an opinion from the police or other authorities in this regard.

Be convicted of an intentional crime or intentional fiscal crime in any EU member state. Have criminal proceedings pending against themselves in the context of money laundering or financing of terrorism. Have had their other gambling licence or permit or, in case of natural persons, those companies which they acted for revoked due to a violation of their terms in the last six years. A person in question may be requested to provide official certification to prove that any of the above is not applicable.

In general, premium rate lotteries can be only organised by either:. Joint-stock or limited liability companies with registered offices in Poland. Entities wishing to apply for a licence or permit are required to prove the legality of their capital, and that they are not in any arrears with any taxes, customs duties, and social security contributions.

For casinos, bingo saloons, betting and premium rate lottery operators, there is also a requirement to prove compliance with the laws regarding accounting, money laundering and the financing of terrorism. Promotional lotteries, raffle lotteries and raffle bingo can be organised by any natural person, legal person, or an entity without legal personality without any particular limitations.

Persons managing or representing an entity organising raffle lottery or raffle bingo must not have been convicted of an intentional crime or intentional fiscal crime in any EU member state. Application procedure Casino licences and permits for bingo saloons, betting and poker tournaments are issued by the Minister of Finance. Permits for organising raffle lotteries, premium rate lotteries, raffle bingo or promotional lotteries are issued by the Director of the competent Revenue Administration Regional Office.

The procedure for all types of gambling licences, permits and notifications consists of submitting an application and the required documents to the relevant authority. Different licences and permits have different requirements. However, in general the application should include:. The applicant's details. Details starting date or duration, place and so on of the planned operation, game or lottery. Certificates or declarations of no tax, customs duty or social security arrears. Documents proving the legality of financial resources of the applicant.

Economic and financial study concerning the planned investment and expected profitability in case of casino licences and bingo saloon and betting permits. Certificate or affidavit confirming that the applicant's operation is compliant with relevant anti-money laundering and financing of terrorism regulations in the case of casino licences and bingo saloon and betting permits. Financial statement of the applicant for the previous turnover year.

Draft s of terms and conditions of the game s , which must be validated by the regulatory body. The former must also provide among other things :. Documents proving the right to use the venue where gambling is planned such as lease agreements. Information regarding the financial status of the applicant and its shareholders. After the application is submitted to the relevant authority, it is examined and a decision will be issued, which either grants or refuses the licence or permit.

The applicant can appeal against the decision. The decision concerning licences or permits should take place within six months of the date of filing the application with the exception of decisions concerning applications for promotional lotteries, premium rate lotteries or raffle lotteries, which should take place within two months from the date of filing the application. However, under the general rules of Polish administrative procedure law, these time restrictions are not binding, and in practice obtaining a betting permit typically takes between nine and 12 months.

A fee must be paid to obtain a licence or a permit see below, Duration of licence and cost : Fees. For some gambling products, operators wishing to obtain a licence or permit must provide a guarantee. Organisers of promotional lotteries, premium rate lotteries, raffle lotteries and raffle bingo must have a guarantee for the payment of prizes up to the total value of the prizes.

In addition to the requirement to obtain a licence or permit, gambling operators must report to the authority for issuing the licence or permit that their operations have commenced. If only a notification is required, the applicant can commence its operations without needing to obtain any explicit permission from the authorities. However, for charity raffle lotteries and raffle bingo, the organiser must report to the authorities how the income from organising the game was used towards the charity cause.

Duration of licence and cost Duration. Casino licences, bingo saloon permits and betting permits issued are valid for a six-year period, which can be extended for additional term of six years. Permits may be valid for no more than:.

Three months, for poker tournaments. Two years, for raffle lotteries, raffle bingo, promotional lotteries and premium rate lotteries. Other permits are valid for a single game only. The fees payable for granting licences or permits are not set out in the Gambling Law as specific sums of money. Instead, they are presented as fractions of a "base amount", which is equal to the average monthly remuneration in enterprises without bonuses from profit in the second calendar quarter of the previous year as announced by the President of the Central Statistical Office in the Official Journal of the Central Statistical Office.

Because of this the actual sums to be paid to each licence or permit are different for every calendar year. For land-based gambling, the fees for obtaining licences and permits are as follows:. Casino licence. Bingo saloon permit. Betting permit. Raffle lottery, raffle bingo. Promotional lottery, premium rate lottery. Poker tournament. Changes of corporate control Casino licences and permits for bingo saloons and betting cannot be transferred to another entity, otherwise than by sale of the whole or part of the enterprise when universal succession applies.

For permits concerning other games raffle bingo and lottery, promotional lottery, and premium rate lottery , it is possible to change the name of the promoter. This requires amending the permit. For foreign companies operating through a Polish representative, if the agreement with the representative is terminated, a new representative must be established within two months from termination date.

The regulator must be notified of the termination and the appointment of the new representative. Companies operating casinos, bingo halls, slot machine parlours or betting are required to report any major changes in their shareholder structure to the minister in charge of public finance. The notification must include information on the source of funds used to acquire the shares and proof of their legality such as a company financial statement.

A similar notification obligation concerns changes in the Board, Supervisory Board, or the auditing committee of these gambling operators. What are the limitations or requirements imposed on land-based gambling operators? Prohibitions As a general rule, any activity related to gambling which does not conform to the Gambling Law is prohibited.

Therefore, organising gambling games that deviate from the rules of the Gambling Law is illegal. There may also be games that do not fall clearly within any specific category of such games as defined in the Gambling Law. In such cases, it is possible to request that the Minister of Finance issues a decision declaring a game to be a certain type of a gambling game. More specific prohibitions include the following among others :.

Casino games, bingo and betting are only permitted within casinos, bingo saloons and bet-making points, respectively. Slot machine games can only be located on the premises of lawfully operated casinos or slot machine parlours the latter being exclusively operated by a state-owned company. It is prohibited to even possess a slot machine for anyone other than casinos, manufacturers, authorised repair shops and so on. Unauthorised possession of a slot machine is a crime, and in some cases administrative fines of PLN, per machine can even be imposed on owners of property where unauthorised machines are stored.

With the exception of betting and promotional lotteries, offering gambling games online is prohibited for private entities. Minors under 18 years of age can only participate in promotional lotteries and raffle lotteries; all other forms of gambling activities are prohibited for minors. Operators can ask for ID to check the participant's age. Outsourcing activities related to gambling operations to third parties is prohibited, except for purely technical actions, such as selling proofs of participation or handing out prizes.

Betting on the results of number games is prohibited. Restrictions There are several restrictions on how gambling can be organised. The main restrictions are as follows:. All visitors to casinos, bingo saloons and slot machine parlours points must register before entry.

Their personal data must be stored for three years and can be accessed by the authorities. In casinos, a video record of each game must be prepared and stored for three years. The winners of prizes in gambling games can request operators to issue them with a certificate for their prize. Operators must keep records of all prizes awarded with a minimum value of PLN2, Slot machine games are very highly regulated, as well as prohibited to possess for anyone other than a limited set of entities.

There are several specific provisions regarding their registration and approval, technical inspections, and operation. For example, the owner of a machine is required to have it inspected by an authorised entity when the Head of the Customs and Tax Office orders him to do so.

Any instance of moving a machine to a different location must be notified in advance to the competent Head of the Customs and Tax Office and in writing. Persons convicted of an intentional crime cannot hold positions directly involved in gambling operations such as the position of a croupier, for example , nor can they act as supervisors where telebingo, raffle lotteries, raffle bingo, promotional lotteries or premium rate lotteries are organised. Moreover, they must undergo professional training on gambling regulations, which must be repeated every three years.

Reporting on sports betting is only going to pick up in volume and likely become more complex. Sovos has been helping organizations stay compliant with tax information reporting for more than three decades. Contact Sovos to find out how to stay compliant in the new world of sports betting. Earlier this month Sovos announced its second acquisition of , completing our solution for Brazil with an unparalleled offering that solves tax compliance in the place where it is most challenging to do so.

Too many companies doing business in Brazil have been burdened by managing multiple point solutions for continuous transaction controls CTCs , tax […]. Spring unclaimed property reporting deadlines are coming up fast, are you prepared? Spring reporting runs from March through May and varies by state and industry.

However, there are other spring reporting states that require reporting on all insurance companies, life and non-life, including Delaware, […]. Although Brazil is known for its complex tax laws that make compliance a difficult task in the country, it is undeniable that the Continuous Transaction Control CTC system implemented more than a decade ago is one of the most stable in the world.

However, even a sophisticated CTC system continues to evolve and mature, and […]. The draft is available for public consultation during a two-week period, after which the law is planned to come into force […]. We have had to learn to operate our businesses, meet our unclaimed property obligations and effectively function amid office shut downs and virtual workspaces.

Continuous Transaction Controls is an approach to tax enforcement whereby transactional data is submitted to the government in conjunction with the actual exchange of such data between the transacting parties. It means that the government gets access […]. Jesse Rooney. March 15, Sports gambling in new states Before the Supreme Court decision, the only state with legal sports gambling was Nevada. Uncertain future for online sports gambling Of course, all of those regulations apply to gamblers who physically visit casinos as opposed to betting online.

Take Action Sovos has been helping organizations stay compliant with tax information reporting for more than three decades. Sign up for Email Updates. Stay up to date with the latest tax and compliance updates that may impact your business. Jesse Rooney is regulatory counsel for Sovos. His research focuses on tax information reporting. He is a member of the Massachusetts bar. Share This Post.

Tax Information Reporting February 9, Prepared for Spring Unclaimed Property Reporting? Brazil introduces new rules for NF-e invoices. Poland is moving fast: CTC e-invoicing draft law available for public consultation.

Tax Information Reporting February 4, Unclaimed Property State Compliance Observations from

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The regulations require everyone connected with a "designated payment system" to identify and block all restricted transactions. The Act allows the federal regulators to exempt transactions where it would be impractical to require identifying and blocking, such as paper checks. Since there is no way to regulate overseas payment processors, section of the Act allows the United States and state attorneys general to bring civil actions in federal court.

The courts have the power to issue temporary restraining orders and preliminary and permanent injunctions to prevent restricted transactions. However, this is not effective against payment processors who are entirely overseas. The Act provides for limited civil remedies against "interactive computer services". An Internet service provider can be ordered to remove sites and block hyperlinks to sites that are transmitting money to unlawful gambling sites.

ISPs are under no obligation to monitor whether its patrons are sending funds to payment processors or even directly to gambling sites. But once it receives notice from a U. Attorney or a state attorney general, the ISP can be forced to appear at a hearing to be ordered to sever its links. Criminal penalties under section include up to five years in prison, a fine, and being barred from involvement in gambling. Under section , the Act makes ISPs and financial institutions liable if they actually operate illegal gambling sites themselves.

Lastly, the Act requests, but does not require, the executive branch to try to get other countries to help enforce this new law and "encourage cooperation by foreign governments" in identifying whether Internet gambling is being used for crime. Opponents of the UIGEA have criticized the act and believe that it will not work, comparing it to the prohibition of alcohol. Gaming consultant Michael Shackleford has also been critical of the UIGEA stating that the act has "undoubtedly depressed play" but has failed in its primary objective as "there are ways of funding accounts without using US banks, and millions of players know that".

Many have argued that the act has failed to address the dangers of online gambling. They state that the act and the Department of Justice successfully forces easily regulated large publicly traded companies out the market and introduces small unscrupulous private companies into the market. Doing so could result in amplifying risks of consumer abuse, underage gambling, problem gambling and money laundering. Critics believe that regulation of online gambling is a better alternative.

All online gambling sites listed on the London Stock Exchange or similar markets have stopped taking United States players due to the passage of the Act, while most non-public companies have announced an intention to continue taking US customers. PartyGaming , which runs PartyPoker. This claim was filed a day after similar demands for compensation were made by the European Union. The United States settled the dispute by granting concessions in other sectors. The administration of President George W.

Bush refused to disclose the details of those concessions, however. They stated that the concessions "could cost the United States many billions of dollars in compensation" and that the administration's invocation of "national security" as a reason to block disclosure under the Freedom of Information Act FOIA was "a misuse of the FOIA process.

In May , Congressman Barney Frank introduced a bill to overturn the gambling aspects of the Act, "The Internet Gambling Regulation, Consumer Protection, and Enforcement Act ", which seeks to repeal the major online gaming obstacles of the UIGEA and go further in protecting Americans from fraud, while safeguarding against underage and problem gamblers.

According to the United States Attorney in New York , the companies allegedly tried to circumvent UIGEA rules with the help of others who acted as "payment processors" by helping disguise gambling revenue as payments for non-existent goods such as jewelry or golf balls. From Wikipedia, the free encyclopedia. United States law.

This article needs to be updated. Please update this article to reflect recent events or newly available information. November Introduced in the House as H. Main article: United States v. Examination Handbook Section Treasury Department. Archived from the original PDF on June 1, Retrieved January 7, Internet Gambling Litigation.

November 20, Retrieved May 6, Nelson Gaming Law Review. March 14, Retrieved April 16, November 18, Archived from the original on July 11, October 2, Archived from the original PDF on May 22, October 16, Washington Post.

October 1, Archived from the original PDF on November 19, Retrieved September 14, November 12, Games where there is no element of chance that is, games solely based on the participants' skill or knowledge are not covered by the Gambling Law. However, in many cases, it can be hard to tell whether a particular activity constitutes a game of chance.

This area is interpreted strictly by the authorities. The Minister of Finance is authorised to issue on request decisions whether a particular game should be treated as a gambling game regulated by the Gambling Law. However, the decision is binding in individual cases only and the Minister does not issue universally-binding interpretations of the Gambling Law. Online gambling No specific definition for online gambling is provided in the Gambling Law.

The Gambling Law simply includes provisions that apply only to games "conducted via the Internet network", but does not explain this term further. Online betting and promotional lotteries are the only forms of online gambling currently allowed to be organised by private entities. Other online gambling games are restricted for private entities, but a state-owned company Totalizator Sportowy Sp. Land-based gambling Most of the Gambling Law's regulations concern land-based gambling.

The Law does not specifically distinguish land-based gambling from online gambling, however, some provisions apply exclusively to online gambling and betting, and are not applicable to land-based operations. Regulatory authorities. What are the regulatory or governmental bodies that are responsible for supervising gambling?

General supervisory authority for gambling rests with the minister competent for public finance currently this area of government is designated to the Minister of Finance. The minister is responsible for, among other things:. Issuing decisions classifying certain products as gambling products. Issuing licences to casinos, and permits for bingo saloons and betting operations.

The day-to-day supervision of the gambling market in Poland, as well as enforcement, is carried out by the National Revenue Administration NRA , a state organ responsible for taxes and customs. In general, Directors of Revenue Administration Regional Offices act in a supervisory capacity towards the gambling market, while Heads of Tax and Customs Offices are responsible for imposing fines for non-compliance with gambling regulations.

Gambling products. What gambling products have been specifically identified by legislation, and what different requirements have been established for each? Poker The Gambling Law classifies poker as one of the card games. However, the term "poker" and the rules of the game itself are not further defined. Case law also does not use a specific definition generally all card games which resemble poker according to their rules are treated as poker.

Playing poker is highly regulated if it includes cash or in-kind prizes otherwise the Gambling Law does not apply. The Gambling Law provides an exhaustive list of legal forms of playing poker, as follows:. In tournaments, which may be organised by a casino, either on the premises of a casino or outside them. In games played against the casino, on its premises.

In tournaments organised by entities other than casinos, a form which is only allowed when minor in-kind prizes are provided. Organising a poker tournament requires notifying fiscal authorities in advance, and the terms of the tournament must be pre-approved by the Minister of Finance. Betting There are two forms of betting allowed under the Gambling Law:.

Bookmaking the more popular form. In bookmaking, winning is related to the outcome of sports or other events. The Gambling Law defines bookmaking as "betting for cash or in-kind prizes consisting of guessing the occurrence of various events, including virtual events, where the participants pay stakes and the value of prizes depends on the ratio of the stake and prize as agreed between the entity accepting the bet and the stake payer".

Since 1 April , computer-generated "virtual events" may be used as a basis for betting. Operators are prohibited from accepting bets on results of number games. Bookmaking may be conducted in both land-based and online form.

A permit is required before operators can commence operations see Question 5. Sports betting The Gambling Law allows for two forms of sports betting:. See above, Betting. Totalisator systems. This is "betting for cash or in-kind prizes consisting of guessing the results of sports competitions among humans or animals, where participants pay stakes and the value of the prize depends on the total of stakes paid" pari-mutuel betting.

Both forms of sports betting fall within the broader category of betting see above, Betting. Casino games For private entities, the following games may only be offered inside casinos and therefore a casino licence is required to organise them in their land-based variation. A state-owned company is also exclusively allowed to offer them via the internet.

Cylindrical games. This a type of game where the "participation consists of choosing numbers, signs or other distinguishing marks, the value of the prize depends on a predefined ratio of the stake and prize, and the result of the game is determined by a rotary device or cylindrical games conducted via the Internet under the abovementioned rules". Roulette is the most popular cylindrical game. Dice games. These are not defined further by the Gambling Law.

Slot machine games. See below, Slot and other machine gaming. Slot and other machine gaming Under the Gambling Law, slot machine games are defined as "games played with the use of mechanical, electromechanical or electronic devices, computers included, as well as games conducted via the Internet, when their rules correspond to those of slot machines, for cash or in-kind prizes, where the game features an element of chance".

As the definition is broad, many types of electronic games can be treated as slot machine games under the Gambling Law if they offer cash or in-kind prizes. An "in-kind prize" in relation to slot machine games is also understood to cover winning either:. Additional play time. The ability to start a new game without having to pay a new game fee. This definition is particularly broad, and it has been argued that it even covers some mechanics of "ordinary" non-gambling computer games, such as "loot boxes" in November the regulator dismissed these claims, although only in a press statement with no official legal force.

Slot machine games are only permitted inside casinos or slot machine parlours, with the latter being exclusively operated by a state-owned company. Terminal-based gaming There is no such separate category of games defined under the Gambling Law. In most cases the various types of gaming terminals provided they feature games with an element of chance and offer cash or in-kind prizes will fall within the category of slot machine games see above, Slot and other machine gaming.

Bingo The Gambling Law defines three forms of bingo:. This is a game "where participation occurs by purchasing a game ticket, which includes random sets of numbers or signs from a predefined set of numbers or signs, where the game is conducted nationwide and the draw is broadcasted on television and the entity organising the game offers cash or in-kind prizes". Cash bingo.

This is a game "where participation occurs by purchasing random sets of numbers from a predefined set of numbers, where the entity organising the game offers only cash prizes which value depends on the total of the stakes paid". Raffle bingo. This is a game "where participation occurs by purchasing random sets of numbers from a predefined set of numbers, where the entity organising the game offers only in-kind prizes".

Each form of bingo is regulated in a different manner, for example:. Telebingo is subject to state monopoly and cannot be organised by private entities. As of , no such games have been held in Poland. Cash bingo can only be held in bingo game saloons, which require a bingo game saloon permit. No such saloons operated in Poland in Organising a raffle bingo game requires obtaining a prior permit that will be valid for one specific game only. Any natural or legal person can organise a raffle bingo game a bingo game saloon permit is not required in this case.

A mere notification that the game is due to be held which should be made at least 30 days prior to the planned date of the game is required for raffle bingo games with:. A permit for a raffle bingo game is not always required, but must only be organised for charitable intentions. The Gambling Law states that all profits should be used for "socially beneficial purposes".

A permit is always required if the value of prizes exceed the sums specified above. In practice, games of bingo are almost non-existent in Poland. Lottery The Gambling Law defines four types of lotteries:. Cash lotteries. These are games "where participation occurs by purchasing a coupon or other game ticket and the entity organising the lottery offers only cash prizes".

Raffle lotteries. These are games "where participation occurs by purchasing a coupon or other game ticket and the entity organising the lottery offers only in-kind prizes". Promotional lotteries. These are games "where participation in a free lottery occurs by purchasing a product, a service or other game ticket and the entity organising the lottery offers cash or in-kind prizes".

There are games "where participation occurs by either a paid phone call, or short text messages using a public telecommunications network". Each type of lottery is regulated in a different manner, for example:. Cash lotteries can only be organised by a state-owned company appointed by the Prime Minister currently Totalizator Sportowy. Raffle lotteries can be organised by anyone with a prior permit in the same way as raffle bingo.

For details of permit costs and exemptions for public benefit organisations, see above , Bingo. Number games The Gambling Law specifically addresses number games. These are defined as "games where the prize is won by choosing correct numbers, signs or other distinguishing marks and the value of the prizes depends on the total of stakes paid", and the game of "keno", where "the prize is won by choosing correct numbers and the value of the prizes is the product of the stake paid and the multiplier specified for specific levels of prizes".

The most prominent number game in Poland is Lotto, a de facto national lottery. The state has a monopoly over all number games in Poland. What is the licensing regime if any for land-based gambling? Available licences Different licences or permits are required depending on the type of game, for example, a:.

Casino licence is required for casino games. Bingo game saloon permit is required for cash bingo. Betting operator permit is required for providing betting operations. Casinos and bingo saloons are limited in number. Under the Gambling Law, not more than one casino can operate in a single location village or city up to , inhabitants.

Casinos can be also run aboard sea passenger ships and passenger ferries under the Polish banner, provided these games commence no earlier than 30 minutes after leaving the departure port and end no later than 30 minutes prior to arrival at the destination port. The rules for numbers are similar for bingo saloons, but the limit is one saloon per , inhabitants, and not more than one saloon per , in one province.

Where more than one entity applies for a licence or permit with quantitative restrictions, the Minister of Finance should organise a public tender procedure. For slot machine parlours operated by a state-owned company there is also a limit on the number of slot machines which can operate in them, with no more than one machine per 1, inhabitants allowed in a single county powiat.

There are no such restrictions as to the number of bet-making points allowed. Each casino licence is valid for one specific casino only. This rule also applies to bingo saloon permits. Similarly, one permit is valid for a specific number of bet-making points. Each licence or permit also requires the approval of the terms and conditions of the gambling product from the Minister of Finance or Director of the competent Revenue Administration Regional Office, depending on the geographic scope of the intended gambling product.

For some games, no licence or permit is required and a mere prior notification is sufficient. A notification to the competent Head of the Customs and Tax Office must be made at least 30 days prior to the planned date of the game of raffle bingo or a raffle lottery, if the total value of the prizes does not exceed either:. Eligibility Number games, cash lotteries, telebingo, and slot machines other than those in casinos are subject to state monopoly and can therefore only be offered by a state-owned operator.

In general, only joint-stock and limited liability companies with their registered offices in Poland can operate casinos, bingo saloons or betting points. A representative in Poland must be appointed on the basis of a written agreement with the operator in question. A supervisory board is required for the casinos', bingo saloons' and betting operating companies.

A minimum share capital requirement exists for casinos, bingo saloons and betting operators PLN4 million for casinos, PLN2 million for bingo saloons and betting operators. Raise justified concerns in relation to state security, public order, security of the economic interests of the state, as well as concerns from the perspective of the regulations on combating money laundering or financing of terrorism the minister granting the licence or permit may request an opinion from the police or other authorities in this regard.

Be convicted of an intentional crime or intentional fiscal crime in any EU member state. Have criminal proceedings pending against themselves in the context of money laundering or financing of terrorism. Have had their other gambling licence or permit or, in case of natural persons, those companies which they acted for revoked due to a violation of their terms in the last six years. A person in question may be requested to provide official certification to prove that any of the above is not applicable.

In general, premium rate lotteries can be only organised by either:. Joint-stock or limited liability companies with registered offices in Poland. Entities wishing to apply for a licence or permit are required to prove the legality of their capital, and that they are not in any arrears with any taxes, customs duties, and social security contributions. For casinos, bingo saloons, betting and premium rate lottery operators, there is also a requirement to prove compliance with the laws regarding accounting, money laundering and the financing of terrorism.

Promotional lotteries, raffle lotteries and raffle bingo can be organised by any natural person, legal person, or an entity without legal personality without any particular limitations. Persons managing or representing an entity organising raffle lottery or raffle bingo must not have been convicted of an intentional crime or intentional fiscal crime in any EU member state.

Application procedure Casino licences and permits for bingo saloons, betting and poker tournaments are issued by the Minister of Finance. Permits for organising raffle lotteries, premium rate lotteries, raffle bingo or promotional lotteries are issued by the Director of the competent Revenue Administration Regional Office. The procedure for all types of gambling licences, permits and notifications consists of submitting an application and the required documents to the relevant authority.

Different licences and permits have different requirements. However, in general the application should include:. The applicant's details. Details starting date or duration, place and so on of the planned operation, game or lottery. Certificates or declarations of no tax, customs duty or social security arrears. Documents proving the legality of financial resources of the applicant. Economic and financial study concerning the planned investment and expected profitability in case of casino licences and bingo saloon and betting permits.

Certificate or affidavit confirming that the applicant's operation is compliant with relevant anti-money laundering and financing of terrorism regulations in the case of casino licences and bingo saloon and betting permits. Financial statement of the applicant for the previous turnover year. Draft s of terms and conditions of the game s , which must be validated by the regulatory body. The former must also provide among other things :. Documents proving the right to use the venue where gambling is planned such as lease agreements.

Information regarding the financial status of the applicant and its shareholders. After the application is submitted to the relevant authority, it is examined and a decision will be issued, which either grants or refuses the licence or permit. The applicant can appeal against the decision. The decision concerning licences or permits should take place within six months of the date of filing the application with the exception of decisions concerning applications for promotional lotteries, premium rate lotteries or raffle lotteries, which should take place within two months from the date of filing the application.

However, under the general rules of Polish administrative procedure law, these time restrictions are not binding, and in practice obtaining a betting permit typically takes between nine and 12 months. A fee must be paid to obtain a licence or a permit see below, Duration of licence and cost : Fees.

For some gambling products, operators wishing to obtain a licence or permit must provide a guarantee. Organisers of promotional lotteries, premium rate lotteries, raffle lotteries and raffle bingo must have a guarantee for the payment of prizes up to the total value of the prizes.

In addition to the requirement to obtain a licence or permit, gambling operators must report to the authority for issuing the licence or permit that their operations have commenced. If only a notification is required, the applicant can commence its operations without needing to obtain any explicit permission from the authorities. However, for charity raffle lotteries and raffle bingo, the organiser must report to the authorities how the income from organising the game was used towards the charity cause.

Duration of licence and cost Duration. Casino licences, bingo saloon permits and betting permits issued are valid for a six-year period, which can be extended for additional term of six years. Permits may be valid for no more than:. Three months, for poker tournaments. Two years, for raffle lotteries, raffle bingo, promotional lotteries and premium rate lotteries. Other permits are valid for a single game only. The fees payable for granting licences or permits are not set out in the Gambling Law as specific sums of money.

Instead, they are presented as fractions of a "base amount", which is equal to the average monthly remuneration in enterprises without bonuses from profit in the second calendar quarter of the previous year as announced by the President of the Central Statistical Office in the Official Journal of the Central Statistical Office.

Because of this the actual sums to be paid to each licence or permit are different for every calendar year. For land-based gambling, the fees for obtaining licences and permits are as follows:. Casino licence. Bingo saloon permit. Betting permit. Raffle lottery, raffle bingo.

Promotional lottery, premium rate lottery. Poker tournament. Changes of corporate control Casino licences and permits for bingo saloons and betting cannot be transferred to another entity, otherwise than by sale of the whole or part of the enterprise when universal succession applies. For permits concerning other games raffle bingo and lottery, promotional lottery, and premium rate lottery , it is possible to change the name of the promoter.

This requires amending the permit. For foreign companies operating through a Polish representative, if the agreement with the representative is terminated, a new representative must be established within two months from termination date. The regulator must be notified of the termination and the appointment of the new representative.

Companies operating casinos, bingo halls, slot machine parlours or betting are required to report any major changes in their shareholder structure to the minister in charge of public finance. The notification must include information on the source of funds used to acquire the shares and proof of their legality such as a company financial statement. A similar notification obligation concerns changes in the Board, Supervisory Board, or the auditing committee of these gambling operators.

What are the limitations or requirements imposed on land-based gambling operators? Prohibitions As a general rule, any activity related to gambling which does not conform to the Gambling Law is prohibited. Therefore, organising gambling games that deviate from the rules of the Gambling Law is illegal.

There may also be games that do not fall clearly within any specific category of such games as defined in the Gambling Law. In such cases, it is possible to request that the Minister of Finance issues a decision declaring a game to be a certain type of a gambling game. More specific prohibitions include the following among others :. Casino games, bingo and betting are only permitted within casinos, bingo saloons and bet-making points, respectively.

Slot machine games can only be located on the premises of lawfully operated casinos or slot machine parlours the latter being exclusively operated by a state-owned company. It is prohibited to even possess a slot machine for anyone other than casinos, manufacturers, authorised repair shops and so on. Unauthorised possession of a slot machine is a crime, and in some cases administrative fines of PLN, per machine can even be imposed on owners of property where unauthorised machines are stored.

With the exception of betting and promotional lotteries, offering gambling games online is prohibited for private entities. Minors under 18 years of age can only participate in promotional lotteries and raffle lotteries; all other forms of gambling activities are prohibited for minors. Operators can ask for ID to check the participant's age. Outsourcing activities related to gambling operations to third parties is prohibited, except for purely technical actions, such as selling proofs of participation or handing out prizes.

Betting on the results of number games is prohibited. Restrictions There are several restrictions on how gambling can be organised. The main restrictions are as follows:. All visitors to casinos, bingo saloons and slot machine parlours points must register before entry.

Their personal data must be stored for three years and can be accessed by the authorities. In casinos, a video record of each game must be prepared and stored for three years. The winners of prizes in gambling games can request operators to issue them with a certificate for their prize. Operators must keep records of all prizes awarded with a minimum value of PLN2, Slot machine games are very highly regulated, as well as prohibited to possess for anyone other than a limited set of entities.

There are several specific provisions regarding their registration and approval, technical inspections, and operation. For example, the owner of a machine is required to have it inspected by an authorised entity when the Head of the Customs and Tax Office orders him to do so. Any instance of moving a machine to a different location must be notified in advance to the competent Head of the Customs and Tax Office and in writing. Persons convicted of an intentional crime cannot hold positions directly involved in gambling operations such as the position of a croupier, for example , nor can they act as supervisors where telebingo, raffle lotteries, raffle bingo, promotional lotteries or premium rate lotteries are organised.

Moreover, they must undergo professional training on gambling regulations, which must be repeated every three years. Training is not required for a limited set of less prominent posts, such as for lottery ticket sellers.

Gambling operators must keep detailed records of their activities, including details of:. All gambling operators are required to send monthly reports on their operations to either the Minister of Finance or the Director of the competent Revenue Administration Regional Office, including economic and financial operation data.

As a punitive measure issued by a criminal court in addition to the standard punishment for crimes related to gambling, the court can forbid an individual from participating in gambling and entering gambling facilities. This measure can be ordered it is not compulsory alongside a conviction connected with organising or participating in illegal gambling. The restriction is imposed for a term of between one to ten years. Violation of this measure is a crime itself.

Apart from this, there are no other entry restrictions such as "cool-off" periods or self-exclusion schemes required by law. Anti-money laundering legislation In general, most gambling operators in Poland are subject to anti-money laundering and terrorism financing regulations. As "obliged entities" within the meaning of anti-money laundering laws, they are required to, for example, report and store data on all transactions above EUR15, to the General Inspector of Financial Information.

As part of the licensing procedure, entities applying for a casino licence, bingo saloon permit, betting permit or a premium rate lottery permit must prove that they are in compliance with anti-money laundering laws. The General Inspector of Financial Information is authorised to carry out inspections on whether the anti-money laundering obligations have been performed correctly by entities applying for a licence or permit.

Licences or permits will be revoked if there has been a money laundering conviction within the EEA. The operators of casinos, bingo saloons and slot machine parlours must also verify and register the identity of their clients, which is also an anti-money laundering measure. What is the licensing regime if any for online gambling?

The only forms of online gambling currently permitted for private entities in Poland are betting and promotional lotteries. Conducting either of these requires obtaining a prior permit. All other forms of online gambling can only be held by a state-owned company. The Gambling Law, as it was initially adopted in , was controversial in whether it included "technical regulations" which were not notified to the European Commission see Question 1. These regulations particularly concerned online gambling and machine games.

According to this Directive, technical regulations must be notified to the European Commission before an act of law is passed, otherwise they are unenforceable against individuals.

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