Betting activities in Poland can only be carried out by joint stock companies or limited liability companies. The share capital of such a company cannot be less than PLN 2,000,000 (USD 500,000).
Companies from member states of the European Union or the European Free Trade Association (EFTA) may apply to organize gambling in Poland, provided they have appointed a representative or branch office in Poland.
The organization must document the legality of the sources of capital, underpayment of taxes and customs duties, non-payment of insurance contributions, compliance with anti-money laundering, counter-terrorist financing and accounting regulations.
Permission for bets is issued by the Polish Minister of Finance. One permit is issued for the use of a certain number of betting websites. The permit is granted on application for a period of 6 years. The authorization can be renewed once for a period of 6 years.
For a betting permission, you have to specify:
The organization that has obtained a permit to organize betting is obliged to pay a permit fee. The fee is 2000% of the base amount and in addition:
The base amount for a given calendar year is equal to the amount of the average monthly wage in the enterprise sector, excluding payments from profits, in the second quarter of the previous year announced in the statement of the president of the Central Statistical Office in the Official Journal of the Central Statistical Office.
The organization that has received authorization to start online betting is obliged to provide a financial security of 480,000 PLN.