## Licence Triggers The conditions for obtaining a licence derive from the Gambling Act. General rules: a licence or a permit may be applied for by entities, which are able to demonstrate: 1) lawfulness of sources of funds; 2) due payment of taxes constituting the income of the state budget and other customs duties; 3) due payment of contributions to social and health insurance system; 4) the compliance of their activities with the following applicable provisions: (i) provisions on counteracting money laundering practices and financing of terrorism (ii) provisions on accountancy. The above provisions shall be applied accordingly to the entities which do not have the registered office or place of residence in the Republic of Poland. ## Type of licenses needed There are three types of licences required for offering gambling games to Polish residents, i.e.: (i) a licence to run a land-based casino; (ii) a permit to offer online gambling games; and (iii) a notification on commencement of a licensable activity. As this publication focuses on the activities of operators which offer gambling that can be carried out via the Internet, we will continue to focus on the point (ii). The Minister of Finance issues permits for online betting. The Director of the competent Revenue Administration Regional Office issues permits for organising online promotion lotteries. ## Period of licence & renewal process As a general rule, a permit is issued for a period of six years and can be extended for an additional term of six years. ## Application timeframe and phrases The licensing procedure should be completed within six months from the date of filing an application, though it is legally allowed for the regulator to extend the deadline. In practice, the licence proceedings usually last longer, which should be taken into account by each applicant. List of documents & type of information needed to support application The Gambling Act requires a number of documents to be provided together with the application form, although those provisions are considered as not offering much guidance as to the content of the documents required. Each operator must provide AML documentation confirming the legality of funds used to organise gambling under a licence. Furthermore, the Gambling Act requires that online betting operators use only payment methods (bank transfers, credit cards, payment institution services, etc.) which ensure that money used for betting originates from a verified source. Foreign operators submitting documents with the application must ensure that documents are translated into Polish by a certified (court) translator. Moreover, if the regulator determines that a given document does not comply with the requirements, the applicant will be requested to provide additional documentation or supplement the document. Clarifications or additional explanations might be expected in the process, particularly in relation to the terms and conditions of the game. The terms and conditions of the game is an obligatory document to be submitted with an application, which is subject to the Minister’s approval. ## Geographical cover Poland only ## Mechanics of the licence process Can apply at any time ## Bad Actor / Cooling off periods The betting activity may be conducted on condition that: There are no justified reservations about the given company or its shareholders holding shares whose value exceeds 10% of the share capital of the company, or members of the company’s management board, supervisory board or audit committee, or the company’s proxies, being natural persons, legal persons or companies without legal personality, concerning State security, public order, the security of economic interests of the State, and compliance with provisions on counteracting money laundering and terrorism financing; No proceedings concerning criminal offences related to money laundering and terrorism financing are pending against the persons listed above (point ‘a’) before the judicial authorities of a Member State of the European Union or a member state of the European Free Trade Association (EFTA) - a party to the Agreement on the European Economic Area; The company has not had a licence or permit revoked for the reason that the conditions provided for in the licence, permit, or the rules, or other legal conditions for pursuing the activities for which the licence or permit has been granted have been grossly breached within the six years preceding the date of submission of the application for a licence or a permit; The shareholders (partners) of the Company, have not been shareholders (partners) holding shares whose value exceeded 10% of the company’s share capital in a company that has had a licence or permit revoked for the reason that the conditions provided for in the licence, permit, or the rules, or other legal conditions for pursuing the activities for which the licence or permit has been granted have been grossly breached within the 6 years preceding the date of submission of the application for a licence or a permit; The members of the management board, supervisory board or audit committee or the proxies referred to point ‘a’ above, have not been members of the management board, supervisory board or audit committee or proxies in a company that has had a licence or permit revoked for the reasons that the conditions provided for in the licence, permit, or the rules, or other legal conditions for pursuing the activities for which the licence or permit has been granted have been grossly breached within the 6 years preceding the date of submission of the application for a licence or a permit; and Good repute requirement: Natural persons being shareholders of a company conducting activities, representing at least 10% of the share capital, and members of the management board, supervisory board, or audit committee or proxies of such a company shall have a good reputation; in particular, they may not have a criminal record for intentional criminal offences or intentional fiscal offences in a Member State of the European Union. ## Applicant considerations Conducting an activity within the scope specified in the Gambling Act is possible only in the form of: A joint-stock company or a limited liability company having the registered office within the territory of the Republic of Poland; or Joint-stock companies or limited liability companies, or companies whose activity is based on the principles of operation of a joint-stock company or a limited liability company, having their registered office in another Member State of the European Union may pursue activities in the Republic of Poland in line with the principles and conditions defined in the approved rules of operation (T&Cs), permit granted, as well as resulting from the provisions of the Act, provided that a representative is appointed, or in the form of a branch, i.e. a separate and organisationally independent part of business activity. The following persons pursuing business activity in the Republic of Poland may act as representatives: A natural person having their place of residence within the territory of the Republic of Poland and being able to communicate in the Polish language insofar as is necessary to perform the duties of a representative; or A legal person or an organisational unit without legal personality having their registered office within the territory of the Republic of Poland, whose management board has at least one member being able to communicate in the Polish language insofar as is necessary to perform the duties of a representative. The officers of such companies, i.e. members of the company’s management board, supervisory board or audit committee, must hold Polish citizenship or that of another EU/EEA member state. Activity may be conducted on the condition that: There are no justified reservations about the given company or its shareholders holding shares whose value exceeds 10% of the share capital of the company, or members of the company’s management board, supervisory board or audit committee, or the company’s proxies, being natural persons, legal persons or companies without legal personality, concerning State security, public order, the security of economic interests of the State, and compliance with provisions on counteracting money laundering and terrorism financing; No proceedings concerning criminal offences related to money laundering and terrorism financing are pending against the persons listed above (point ‘a’) before the judicial authorities of a Member State of the European Union or a member state of the European Free Trade Association (EFTA) - a party to the Agreement on the European Economic Area; The company has not had a licence or permit revoked for the reason that the conditions provided for in the licence, permit, or the rules, or other legal conditions for pursuing the activities for which the licence or permit has been granted have been grossly breached within the six years preceding the date of submission of the application for a licence or a permit; The shareholders (partners) of the Company, have not been shareholders (partners) holding shares whose value exceeded 10% of the company’s share capital in a company that has had a licence or permit revoked for the reason that the conditions provided for in the licence, permit, or the rules, or other legal conditions for pursuing the activities for which the licence or permit has been granted have been grossly breached within the 6 years preceding the date of submission of the application for a licence or a permit; The members of the management board, supervisory board or audit committee or the proxies referred to point ‘a’ above, have not been members of the management board, supervisory board or audit committee or proxies in a company that has had a licence or permit revoked for the reasons that the conditions provided for in the licence, permit, or the rules, or other legal conditions for pursuing the activities for which the licence or permit has been granted have been grossly breached within the 6 years preceding the date of submission of the application for a licence or a permit; and Good repute requirement: Natural persons being shareholders of a company conducting activities, representing at least 10% of the share capital, and members of the management board, supervisory board, or audit committee or proxies of such a company shall have a good reputation; in particular, they may not have a criminal record for intentional criminal offences or intentional fiscal offences in a Member State of the European Union. The persons referred to above shall, upon request of the licence- or permit- granting authority, provide a valid certificate of no criminal record for intentional criminal offences or intentional fiscal offences in a Member State of the European Union. Those provisions apply accordingly to natural persons who are not-nationals of a Member State of the European Union. There are some additional requirements concerning share capital, financial securities and fees. A licensee pays a one-off licence fee for the grant of a licence or a permit, for a licence or permit renewal and/or for an amendment to a licence or permit. ## Localisation An entity organising gambling games over the Internet may use only a website whose national top-level domain is assigned to Polish websites for the purpose of their organisation.
Poland · Question 02 of 11
Poland Gambling — Licensing and regulation: Can we get a licence?
Mixed · Confirmed · Expert approved · 1 post-review update · Not reviewed · In expert review scope · Back to full Poland report →
Key section parameters
| Jurisdiction | Poland (PL) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Mixed |
| Confidence | Confirmed |
| Review status | Expert approved · 1 post-review update · Not reviewed · In expert review scope |
| Last collected | 25 Oct 2026 |
Summary answer
## Licence Triggers The conditions for obtaining a licence derive from the Gambling Act. General rules: a licence or a permit may be applied for by entities, which are able to demonstrate: 1) lawfulness of sources of funds; 2) due payment of taxes constituting the income of the state budget and …
Not reviewed Read update
Poland's online gambling regime remains a state monopoly under the Gambling Act 2009, with sports betting and promotional lotteries as the only carve-outs available to licensed private operators. This cycle's material development is a Ministry of Finance draft amendment proposing a new licence category for games involving virtual goods, commonly termed loot boxes. The draft licence, as proposed, would run for a two-year term and would sit outside both the state monopoly structure and the standard gambling tax obligations applied to conventional licensed verticals. The draft has not been formally tabled before the Sejm and remains at the pre-legislative stage prepared internally by the Ministry. Its exemption from standard tax treatment marks a deliberate attempt to classify virtual-goods products as distinct from traditional gambling rather than folding them into the existing licensing stack, though the practical licensing conditions, fees, and supervisory arrangements that would attach to this category are not yet public.